core: fix pre-check for account balance under EIP-1559 (#23244)

When processing a transaction with London fork rules, EIP-1559 mandates
checking that the sender must have sufficient balance to cover gas * gasFeeCap.

In the EIP's pseudocode, this check happens after the value transferred by the
transaction has already been deducted. However, in go-ethereum, the balance
has not yet been updated when the check happens, and therefore needs to be
added explicitly.
Co-authored-by: Martin Holst Swende <martin@swende.se>

cmd/evm/testdata/12/alloc.json

+{
+    "0xa94f5374fce5edbc8e2a8697c15331677e6ebf0b" : {
+        "balance" : "84000000",
+        "code" : "0x",
+        "nonce" : "0x00",
+        "storage" : {
+            "0x00" : "0x00"
+        }
+    }
+}
+

cmd/evm/testdata/12/env.json

+{
+    "currentCoinbase" : "0x2adc25665018aa1fe0e6bc666dac8fc2697ff9ba",
+    "currentDifficulty" : "0x020000",
+    "currentNumber" : "0x01",
+    "currentTimestamp" : "0x03e8",
+    "previousHash" : "0xfda4419b3660e99f37e536dae1ab081c180136bb38c837a93e93d9aab58553b2",
+    "currentGasLimit" : "0x0f4240",
+    "currentBaseFee" : "0x20"
+}
+

cmd/evm/testdata/12/readme.md

+## Test 1559 balance + gasCap
+
+This test contains an EIP-1559 consensus issue which happened on Ropsten, where
+`geth` did not properly account for the value transfer while doing the check on `max_fee_per_gas * gas_limit`.
+
+Before the issue was fixed, this invocation allowed the transaction to pass into a block:
+```
+dir=./testdata/12 && ./evm t8n --state.fork=London --input.alloc=$dir/alloc.json --input.txs=$dir/txs.json --input.env=$dir/env.json --output.alloc=stdout --output.result=stdout
+```
+
+With the fix applied, the result is: 
+```
+dir=./testdata/12 && ./evm t8n --state.fork=London --input.alloc=$dir/alloc.json --input.txs=$dir/txs.json --input.env=$dir/env.json --output.alloc=stdout --output.result=stdout
+INFO [07-21|19:03:50.276] rejected tx                              index=0 hash=ccc996..d83435 from=0xa94f5374Fce5edBC8E2a8697C15331677e6EbF0B error="insufficient funds for gas * price + value: address 0xa94f5374Fce5edBC8E2a8697C15331677e6EbF0B have 84000000 want 84000032"
+INFO [07-21|19:03:50.276] Trie dumping started                     root=e05f81..6597a5
+INFO [07-21|19:03:50.276] Trie dumping complete                    accounts=1 elapsed="39.549µs"
+{
+ "alloc": {
+  "0xa94f5374fce5edbc8e2a8697c15331677e6ebf0b": {
+   "balance": "0x501bd00"
+  }
+ },
+ "result": {
+  "stateRoot": "0xe05f81f8244a76503ceec6f88abfcd03047a612a1001217f37d30984536597a5",
+  "txRoot": "0x56e81f171bcc55a6ff8345e692c0f86e5b48e01b996cadc001622fb5e363b421",
+  "receiptRoot": "0x56e81f171bcc55a6ff8345e692c0f86e5b48e01b996cadc001622fb5e363b421",
+  "logsHash": "0x1dcc4de8dec75d7aab85b567b6ccd41ad312451b948a7413f0a142fd40d49347",
+  "logsBloom": "0x00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000",
+  "receipts": [],
+  "rejected": [
+   {
+    "index": 0,
+    "error": "insufficient funds for gas * price + value: address 0xa94f5374Fce5edBC8E2a8697C15331677e6EbF0B have 84000000 want 84000032"
+   }
+  ]
+ }
+}
+```
+
+The transaction is rejected. 
\ No newline at end of file

cmd/evm/testdata/12/txs.json

+[
+    {
+        "input" : "0x",
+        "gas" : "0x5208",
+        "nonce" : "0x0",
+        "to" : "0x1111111111111111111111111111111111111111",
+        "value" : "0x20",
+        "v" : "0x0",
+        "r" : "0x0",
+        "s" : "0x0",
+        "secretKey" : "0x45a915e4d060149eb4365960e6a7a45f334393093061116b197e3240065ff2d8",
+        "chainId" : "0x1",
+        "type" : "0x2",
+        "maxFeePerGas" : "0xfa0",
+        "maxPriorityFeePerGas" : "0x20",
+        "accessList" : [
+        ]
+    }
+]
+

core/state_processor_test.go

@@ -118,7 +118,7 @@ func TestStateProcessorErrors(t *testing.T) {
 				txs: []*types.Transaction{
 					makeTx(0, common.Address{}, big.NewInt(1000000000000000000), params.TxGas, big.NewInt(875000000), nil),
 				},
-				want: "could not apply tx 0 [0x98c796b470f7fcab40aaef5c965a602b0238e1034cce6fb73823042dd0638d74]: insufficient funds for transfer: address 0x71562b71999873DB5b286dF957af199Ec94617F7",
+				want: "could not apply tx 0 [0x98c796b470f7fcab40aaef5c965a602b0238e1034cce6fb73823042dd0638d74]: insufficient funds for gas * price + value: address 0x71562b71999873DB5b286dF957af199Ec94617F7 have 1000000000000000000 want 1000018375000000000",
 			},
 			{ // ErrInsufficientFunds
 				txs: []*types.Transaction{

core/state_transition.go

@@ -193,6 +193,7 @@ func (st *StateTransition) buyGas() error {
 	if st.gasFeeCap != nil {
 		balanceCheck = new(big.Int).SetUint64(st.msg.Gas())
 		balanceCheck = balanceCheck.Mul(balanceCheck, st.gasFeeCap)
+		balanceCheck.Add(balanceCheck, st.value)
 	}
 	if have, want := st.state.GetBalance(st.msg.From()), balanceCheck; have.Cmp(want) < 0 {
 		return fmt.Errorf("%w: address %v have %v want %v", ErrInsufficientFunds, st.msg.From().Hex(), have, want)

eth/tracers/api_test.go

@@ -369,7 +369,7 @@ func TestOverriddenTraceCall(t *testing.T) {
 			config: &TraceCallConfig{
 				Tracer: &tracer,
 			},
-			expectErr: core.ErrInsufficientFundsForTransfer,
+			expectErr: core.ErrInsufficientFunds,
 			expect:    nil,
 		},
 		// Successful simple contract call