core: Include guaranteed gas in the gas pool (ethereum#21)

This now requires L1 to limit the total amount of guaranteed gas that is
provided to deposits. This includes the guaranteed gas in the total gas
used in order to limit the number of normal transactions in a block and
enable accurate EIP-1559 basefee updates.

core/state_transition.go

@@ -301,7 +301,7 @@ func (st *StateTransition) TransitionDb() (*ExecutionResult, error) {
 			// Even though we revert the state changes, always increment the nonce for the next deposit transaction
 			st.state.SetNonce(st.msg.From(), st.state.GetNonce(st.msg.From())+1)
 			result = &ExecutionResult{
-				UsedGas:    0, // No gas charge on non-EVM fails like balance checks, congestion is controlled on L1
+				UsedGas:    st.msg.Gas(), // Always record the deposit using the full amount of gas
 				Err:        fmt.Errorf("failed deposit: %w", err),
 				ReturnData: nil,
 			}
@@ -341,17 +341,15 @@ func (st *StateTransition) innerTransitionDb() (*ExecutionResult, error) {
 		contractCreation = msg.To() == nil
 	)
 
-	if st.msg.Nonce() != types.DepositsNonce {
-		// Check clauses 4-5, subtract intrinsic gas if everything is correct
-		gas, err := IntrinsicGas(st.data, st.msg.AccessList(), contractCreation, rules.IsHomestead, rules.IsIstanbul)
-		if err != nil {
-			return nil, err
-		}
-		if st.gas < gas {
-			return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, st.gas, gas)
-		}
-		st.gas -= gas
+	// Check clauses 4-5, subtract intrinsic gas if everything is correct
+	gas, err := IntrinsicGas(st.data, st.msg.AccessList(), contractCreation, rules.IsHomestead, rules.IsIstanbul)
+	if err != nil {
+		return nil, err
+	}
+	if st.gas < gas {
+		return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, st.gas, gas)
 	}
+	st.gas -= gas
 
 	// Check clause 6
 	if msg.Value().Sign() > 0 && !st.evm.Context.CanTransfer(st.state, msg.From(), msg.Value()) {
@@ -377,7 +375,7 @@ func (st *StateTransition) innerTransitionDb() (*ExecutionResult, error) {
 	// if deposit: skip refunds, skip tipping coinbase
 	if st.msg.Nonce() == types.DepositsNonce {
 		return &ExecutionResult{
-			UsedGas:    0, // Ignore actual used gas for deposits (until full deposit gas design is done)
+			UsedGas:    st.msg.Gas(), // Always record the deposit using the full amount of gas
 			Err:        vmerr,
 			ReturnData: ret,
 		}, nil