Move rtc::make_ref_counted to api/

Bug: webrtc:12701
Change-Id: If49095b101c1a1763c2a44a0284c0d670cce953f
Reviewed-on: https://webrtc-review.googlesource.com/c/src/+/265390
Reviewed-by: Mirko Bonadei <mbonadei@webrtc.org>
Commit-Queue: Niels Moller <nisse@webrtc.org>
Reviewed-by: Tomas Gunnarsson <tommi@webrtc.org>
Cr-Commit-Position: refs/heads/main@{#37219}
diff --git a/modules/audio_processing/audio_processing_impl_unittest.cc b/modules/audio_processing/audio_processing_impl_unittest.cc
index 33d46fb..7d617bf 100644
--- a/modules/audio_processing/audio_processing_impl_unittest.cc
+++ b/modules/audio_processing/audio_processing_impl_unittest.cc
@@ -13,6 +13,7 @@
 #include <array>
 #include <memory>
 
+#include "api/make_ref_counted.h"
 #include "api/scoped_refptr.h"
 #include "modules/audio_processing/include/audio_processing.h"
 #include "modules/audio_processing/optionally_built_submodule_creators.h"
@@ -22,7 +23,6 @@
 #include "modules/audio_processing/test/test_utils.h"
 #include "rtc_base/checks.h"
 #include "rtc_base/random.h"
-#include "rtc_base/ref_counted_object.h"
 #include "test/gmock.h"
 #include "test/gtest.h"