feat: incentive cw query handlers

[gsk967]

Description

closes: #XXXX

---

Author Checklist

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please add links to any relevant follow up issues.

I have...

• included the correct type prefix in the PR title
• added ! to the type prefix if API or client breaking change
• added appropriate labels to the PR
• targeted the correct branch (see PR Targeting)
• provided a link to the relevant issue or specification
• added a changelog entry to CHANGELOG.md
• included comments for documenting Go code
• updated the relevant documentation or specification
• reviewed "Files changed" and left comments if necessary
• confirmed all CI checks have passed

Reviewers Checklist

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your handle next to the items reviewed if you only reviewed selected items.

I have...

• confirmed the correct type prefix in the PR title
• confirmed all author checklist items have been addressed
• reviewed state machine logic
• reviewed API design and naming
• reviewed documentation is accurate
• reviewed tests and test coverage
• manually tested (if applicable)

[codecov]

Codecov Report

Merging #2128 (70460d4) into main (7f05ad4) will decrease coverage by 0.79%.
The diff coverage is 77.39%.

@@            Coverage Diff             @@
##             main    #2128      +/-   ##
==========================================
- Coverage   75.38%   74.60%   -0.79%     
==========================================
  Files         100      127      +27     
  Lines        8025     9930    +1905     
==========================================
+ Hits         6050     7408    +1358     
- Misses       1589     2018     +429     
- Partials      386      504     +118     

Impacted Files	Coverage Δ
ante/spam_prevention.go	75.92% <ø> (ø)
x/incentive/codec.go	47.82% <ø> (+9.89%)	⬆️
x/incentive/keeper/invariants.go	0.00% <0.00%> (ø)
x/leverage/client/tests/suite.go	100.00% <ø> (ø)
x/leverage/client/tests/tests.go	100.00% <ø> (ø)
x/leverage/keeper/borrows.go	75.93% <ø> (-2.64%)	⬇️
x/leverage/keeper/collateral.go	72.72% <ø> (-0.16%)	⬇️
x/leverage/keeper/errors.go	100.00% <ø> (ø)
x/leverage/keeper/exchange_rate.go	72.72% <ø> (ø)
x/leverage/keeper/genesis.go	87.23% <ø> (ø)
... and 61 more

... and 29 files with indirect coverage changes

[robert-zaremba]

lgtm