Use calc() where divisions are involved

The division operator `/` from Sass is deprecated because `/` is used in
CSS for uses other than dividing numbers. That's why we were getting
many warnings like:

```
Deprecation Warning: Using / for division outside of calc() is
deprecated and will be removed in Dart Sass 2.0.0.

Recommendation: math.div($line-height, 2) or calc($line-height / 2)

More info and automated migrator: https://sass-lang.com/d/slash-div

margin-top: $line-height / 2;
```

Since using math.div makes the code harder to read and `calc` is
universally supported by all browsers (although the implementation in
Internet Explorer doesn't work in certain cases), we're using `calc`
when assigning the value to a CSS property.

However, we're also using divisions when assigning Sass variables, and
in those cases using `calc` is trickier because sometimes these
variables are used in other operations. We'll handle these cases in the
next commit.

app/assets/stylesheets/budgets/executions/filters.scss

@@ -1,5 +1,5 @@
 .budget-executions-filters {
-  margin-bottom: $line-height / 2;
+  margin-bottom: calc(#{$line-height} / 2);
 
   @include breakpoint(medium) {
     @include flex-with-gap(1em);