feat: added base object type

[luisdbianchi]

Description

We need to add a base object type to avoid code duplication in the ref counting mechanism of all objects

Checklist

• I have read followed CONTRIBUTING.md
  • I have added tests
  • I have updated the documentation
  • I have updated the CHANGELOG
• Are there any breaking changes?
  • If yes: I have marked them in the CHANGELOG
• Does this PR introduce any platform specific code?
• Security: Does this PR potentially affect security?
• Performance: Does this PR potentially affect performance?

[codecov]

Codecov Report

Attention: Patch coverage is 97.93814% with 2 lines in your changes are missing coverage. Please review.

Project coverage is 89.32%. Comparing base (d57b3ab) to head (fd72398).
Report is 21 commits behind head on main.

Files	Patch %	Lines
lib/src/buffer/buffer.c	97.87%	1 Missing ⚠️
lib/src/cbor/cbor_writer.c	93.75%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #11      +/-   ##
==========================================
+ Coverage   89.00%   89.32%   +0.32%     
==========================================
  Files           7        9       +2     
  Lines         864      890      +26     
==========================================
+ Hits          769      795      +26     
  Misses         95       95              

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