Brave News Inline Ads view event is not triggered for small window sizes

[btlechowski]

The user will not be rewarded for watching the ad.
This happens when ad is a bit bigger than viewport.

It also could happen that the user clicks on the ad, and gets click, but not view event.

This issue is similar to #14420

Steps to Reproduce

1. Run Brave in US locale from US
2. Enable Rewards
3. Open NTP
4. Scroll down
5. Click on Enable Brave News
6. Scroll down till inline ad is shown

Actual result:

view event is not triggered
User is not paid for the ad

For example, user won't be paid for this ad:

Expected result:

view event is triggered
User is paid for the ad

Reproduces how often:

100% repro rate

Brave version (brave://version info)

Brave	1.29.23 Chromium: 92.0.4515.107 (Official Build) nightly (64-bit)
Revision	87a818b10553a07434ea9e2b6dccf3cbe7895134-refs/branch-heads/4515@{#1634}
OS	Linux

cc @brave/legacy_qa @tmancey @petemill @jsecretan @rebron

[btlechowski]

@rebron @jsecretan I mentioned this issue in the triage. I believe it should be fixed before release.

[btlechowski]

Verification passed on

Brave	1.29.42 Chromium: 92.0.4515.115 (Official Build) nightly (64-bit)
Revision	48cb2f4029b84b003719740a6cf9ca73f374a857-refs/branch-heads/4515_105@{#4}
OS	Ubuntu 18.04 LTS

Verified test plan from the description. Ad was marked as view even for small viewports
Example:

view event:

[7087:7087:0802/010530.969322:VERBOSE6:inline_content_ad_event_viewed.cc(33)] Successfully logged inline content ad viewed event

Verified user was paid for the ad:

[7087:7087:0802/010531.719961:VERBOSE1:confirmations.cc(273)] Added 1 unblinded payment token with an estimated redemption value of 0.01 BAT, you now have 1 unblinded payment tokens