Rails/TimeZone: Allow usage of Time.at with the in: keyword arg

[pbstriker38]

Is your feature request related to a problem? Please describe.

Do not report errors with Time.at usage when using the optional in keyword argument.

C: [Correctable] Rails/TimeZone: Do not use Time.at without zone. Use one of Time.zone.at, Time.current, Time.at.in_time_zone, Time.at.utc, Time.at.getlocal, Time.at.xmlschema, Time.at.iso8601, Time.at.jisx0301, Time.at.rfc3339, Time.at.httpdate, Time.at.to_i, Time.at.to_f instead. (https://rails.rubystyle.guide#time, http://danilenko.org/2012/7/6/rails_timezones)
    Time.at(1_666_293_663, in: 'UTC')
         ^^

Describe the solution you'd like

Consider Time.at with in: to be valid

Time.at(1_666_293_663, in: 'UTC')

Describe alternatives you've considered

Using .utc also works but I feel is less clear on its intent.

irb(main):160:0> Time.at(1_666_293_663)
=> 2022-10-20 12:21:03 -0700
irb(main):161:0> Time.at(1_666_293_663).utc
=> 2022-10-20 19:21:03 UTC
irb(main):162:0> Time.at(1_666_293_663, in: 'UTC')
=> 2022-10-20 19:21:03 UTC