Add data migration for enterprise fee tax amounts
user
```ruby
class MigrateEnterpriseFeeTaxAmounts < ActiveRecord::Migration[5.0]
  class Spree::Adjustment < ActiveRecord::Base
    belongs_to :originator, -> { with_deleted }, polymorphic: true
    belongs_to :adjustable, polymorphic: true
    belongs_to :order, class_name: "Spree::Order"
    belongs_to :tax_category, class_name: 'Spree::TaxCategory'
    has_many :adjustments, as: :adjustable, dependent: :destroy

    scope :enterprise_fee, -> { where(originator_type: 'EnterpriseFee') }
  end
  class EnterpriseFee < ActiveRecord::Base
    belongs_to :tax_category, class_name: 'Spree::TaxCategory', foreign_key: 'tax_category_id'
  end
  class Spree::LineItem < ActiveRecord::Base
    belongs_to :variant, class_name: "Spree::Variant"
    has_one :product, through: :variant
  end
  class Spree::Variant < ActiveRecord::Base
    belongs_to :product, class_name: 'Spree::Product'
    has_many :line_items, inverse_of: :variant
  end
  class Spree::Product < ActiveRecord::Base
    belongs_to :tax_category, class_name: 'Spree::TaxCategory'
    has_many :variants, class_name: 'Spree::Variant'
  end

  def up
    migrate_enterprise_fee_taxes!
  end

  def migrate_enterprise_fee_taxes!
    Spree::Adjustment.enterprise_fee.where('included_tax <> 0').includes(:originator).find_each do |fee|
      tax_category = tax_category_for(fee)
      tax_rate = tax_rate_for(tax_category)

      fee.update_columns(tax_category_id: tax_category.id) if tax_category.present?

      Spree::Adjustment.create!(
        label: tax_adjustment_label(tax_rate),
        amount: fee.included_tax,
        order_id: fee.order_id,
        adjustable: fee,
        originator_type: "Spree::TaxRate",
        originator_id: tax_rate&.id,
        state: "closed",
        included: true
      )
    end
  end

  def tax_adjustment_label(tax_rate)
    if tax_rate.nil?
      I18n.t('included_tax')
    else
      "#{tax_rate.name} #{tax_rate.amount * 100}% (#{I18n.t('models.tax_rate.included_in_price')})"
    end
  end

  def tax_category_for(fee)
    enterprise_fee = fee.originator

    return if enterprise_fee.nil?

    if line_item_fee?(fee) && enterprise_fee.inherits_tax_category?
      fee.adjustable.product.tax_category
    else
      enterprise_fee.tax_category
    end
  end

  def line_item_fee?(fee)
    fee.adjustable_type == "Spree::LineItem"
  end

  def tax_rate_for(tax_category)
    return if tax_category.nil?

    tax_category.tax_rates.first
  end
end
```
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