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_unittest.cc b/modules/audio_processing/audio_processing_unittest.cc
index e26548a..e0512c9 100644
--- a/modules/audio_processing/audio_processing_unittest.cc
+++ b/modules/audio_processing/audio_processing_unittest.cc
@@ -21,6 +21,7 @@
 
 #include "absl/flags/flag.h"
 #include "api/audio/echo_detector_creator.h"
+#include "api/make_ref_counted.h"
 #include "common_audio/include/audio_util.h"
 #include "common_audio/resampler/include/push_resampler.h"
 #include "common_audio/resampler/push_sinc_resampler.h"
@@ -39,7 +40,6 @@
 #include "rtc_base/numerics/safe_conversions.h"
 #include "rtc_base/numerics/safe_minmax.h"
 #include "rtc_base/protobuf_utils.h"
-#include "rtc_base/ref_counted_object.h"
 #include "rtc_base/strings/string_builder.h"
 #include "rtc_base/swap_queue.h"
 #include "rtc_base/system/arch.h"