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

ci: Fix for `ETSTimers arm & disarm run from IRAM` UT

See merge request espressif/esp-idf!25366

components/esp_timer/src/esp_timer.c

@@ -121,7 +121,7 @@ esp_err_t esp_timer_create(const esp_timer_create_args_t* args,
         args->dispatch_method < 0 || args->dispatch_method >= ESP_TIMER_MAX) {
         return ESP_ERR_INVALID_ARG;
     }
-    esp_timer_handle_t result = (esp_timer_handle_t) calloc(1, sizeof(*result));
+    esp_timer_handle_t result = (esp_timer_handle_t) heap_caps_calloc(1, sizeof(*result), MALLOC_CAP_8BIT | MALLOC_CAP_INTERNAL);
     if (result == NULL) {
         return ESP_ERR_NO_MEM;
     }