Merge branch 'bugfix/adds_iram_attr_for_some_esp_timer_apis_v4.4' into 'release/v4.4'

esp_timer: Adds IRAM_ATTR for esp_timer_restart and esp_timer_is_active (v4.4)

See merge request espressif/esp-idf!23308

components/esp_timer/src/esp_timer.c

@@ -621,7 +621,10 @@ int64_t IRAM_ATTR esp_timer_get_next_alarm_for_wake_up(void)
     return next_alarm;
 }
 
-bool esp_timer_is_active(esp_timer_handle_t timer)
+bool IRAM_ATTR esp_timer_is_active(esp_timer_handle_t timer)
 {
+    if (timer == NULL) {
+        return false;
+    }
     return timer_armed(timer);
 }