AWS::ApiGateway::Account - [Enhancement] - Resource creation issues in tagging policy enforced environment

### Name of the resource

AWS::ApiGateway::Account

### Resource name

_No response_

### Description

In an environment with tagging policy applied ( sample policy as mentioned below)

```
{
"Sid": "ResourceTagging",
"Effect": "Deny",
"Action": [
........
"logs:CreateLogGroup",
.......
],
"Resource": "*",
"Condition": {
"Null": {
"aws:RequestTag/MyTag": "true",
......
}

}

```

resource `AWS::ApiGateway::Account` creation fails with below error when API Gateway service tries to create `/aws/apigateway/welcome:log-stream` resource because of the SCP enforcement

```
The role ARN does not have required permissions configured. Please grant trust permission for API Gateway and add the required role policy

```

This causes issues if we have to enforce tagging policies and also want to create `AWS::Logs::LogGroup` resource.

**ASK:**

- Handle the resource `AWS::ApiGateway::Account` creation through CloudFormation better.

### Other Details

_No response_

The issue mentions no repository files, tests, or implementation entry points. Start by investigating AWS::ApiGateway::Account creation when a tagging-policy SCP denies the API Gateway log-stream creation, and define the CloudFormation behavior that should allow this resource and AWS::Logs::LogGroup to work in that environment.

Written by the indexing model from the issue text.