feat: defines google.auth.external_account.Credentials abstract class for external_account credentials
#603
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Base external account credentials are used to instantiate Credentials for exchanging external account credentials for Google access tokens and authorizing requests to Google APIs.
The base class implements common logic for exchanging various type of external credentials via GCP STS token exchange endpoint for Google access tokens. The logic of determining and retrieving the external credential based on the environment and
credential_sourcein the credentials JSON file will be left for the subclasses.