Reduce packaged gem size (#1140)

Author: patrickarnett

CHANGELOG.md

@@ -14,6 +14,7 @@ As such, _Breaking Changes_ are major. _Features_ would map to either major or m
 
 * Features
   * [@tagliala Add back Ruby 3.1 compatibility](https://github.com/mbleigh/acts-as-taggable-on/pull/1082)
+  * Reduce packaged gem size
 
 ### [v11.0.0) / 2024-08-23](https://github.com/mbleigh/acts-as-taggable-on/compare/v10.0.0...v11.0.0)
 - Removed support for Ruby 2.7

acts-as-taggable-on.gemspec

@@ -10,8 +10,7 @@ Gem::Specification.new do |gem|
   gem.homepage      = 'https://github.com/mbleigh/acts-as-taggable-on'
   gem.license       = 'MIT'
 
-  gem.files         = `git ls-files`.split($/)
-  gem.test_files    = gem.files.grep(%r{^spec/})
+  gem.files         = Dir['db/**/*', 'lib/**/*', 'LICENSE.md'].reject { |f| File.directory?(f) }
   gem.require_paths = ['lib']
   gem.required_ruby_version     = '>= 3.1.0'