chore: added upgrade handler for new token emission

[gsk967]

Description

closes: #XXXX

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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 #2176 (b9f5591) into main (7f05ad4) will decrease coverage by 6.56%.
Report is 162 commits behind head on main.
The diff coverage is 82.35%.

@@            Coverage Diff             @@
##             main    #2176      +/-   ##
==========================================
- Coverage   75.38%   68.83%   -6.56%     
==========================================
  Files         100      153      +53     
  Lines        8025    11697    +3672     
==========================================
+ Hits         6050     8052    +2002     
- Misses       1589     3103    +1514     
- Partials      386      542     +156     

Files Changed	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/incentive/keeper/store.go	70.67% <ø> (ø)
x/incentive/keeper/unbonding.go	80.45% <ø> (ø)
x/incentive/keeper/update.go	52.11% <ø> (ø)
x/incentive/keys.go	100.00% <ø> (ø)
x/incentive/msgs.go	77.41% <ø> (-0.81%)	⬇️
x/incentive/params.go	89.28% <ø> (-10.72%)	⬇️
x/leverage/client/tests/suite.go	100.00% <ø> (ø)
... and 55 more

... and 58 files with indirect coverage changes

[toteki]

Added approval, but let me know on slack what our plans are for the testnet are