feat(theming): add spacing to theme

[arpitBhalla]

Motivation

Fixes # (issue)

Type of change

• Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• Breaking change (fix or feature that would cause existing functionality to not work as expected)
• This change requires a documentation update

How Has This Been Tested?

• Jest Unit Test
• Checked with example app

Checklist

• My code follows the style guidelines of this project
• I have performed a self-review of my own code
• I have commented my code, particularly in hard-to-understand areas
• I have made corresponding changes to the documentation using yarn docs-build-api
• My changes generate no new warnings
• I have added tests that prove my fix is effective or that my feature works
• New and existing unit tests pass locally with my changes
• Any dependent changes have been merged and published in downstream modules

Additional context

[mauris]

@arpitBhalla there are failing tests related to changes made to makeStyles. Possibly help to fix the code or update the tests?

there are also conflicts with the target branch, appreciate that you resolve the conflicts (:

[arpitBhalla]

@mauris I appreciate your keenness to review, but this PR is in progress, If you want to contribute, could you please pick any open issue, that would be much helpful.

[codecov]

Codecov Report

Merging #3495 (8ae3b58) into next (47b8932) will decrease coverage by 0.12%.
The diff coverage is 61.53%.

@@            Coverage Diff             @@
##             next    #3495      +/-   ##
==========================================
- Coverage   79.48%   79.36%   -0.13%     
==========================================
  Files          87       87              
  Lines        1779     1783       +4     
  Branches      773      772       -1     
==========================================
+ Hits         1414     1415       +1     
- Misses        359      362       +3     
  Partials        6        6              

Impacted Files	Coverage Δ
packages/themed/src/config/ThemeProvider.tsx	78.57% <58.33%> (-8.93%)	⬇️
packages/themed/src/config/makeStyles.ts	100.00% <100.00%> (+16.66%)	⬆️

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