Issue #2867796 by murilohp, kkalashnikov, sophiavs, ameymudras, Ratan Priya,...

 *   - file: The file the implementation resides in. This file will be included

 *     prior to the theme being rendered, to make sure that the preprocess

 *     functions in this file are actually loaded.

 *   - path: Override the path of the file to be used. Ordinarily the module or

 *     theme path will be used, but if the file will not be in the default

 *     path, include it here. This path should be relative to the Drupal root

 *     directory.

 *   - path: If specified, overrides the path to the directory that contains the

 *     file to be used. This path should be relative to the Drupal root

 *     directory. If not provided, the path will be set to the module or theme's

 *     templates directory.

 *   - template: If specified, this is the template name. Do not add 'html.twig'

 *     on the end of the template name. The extension will be added

 *     automatically by the default rendering engine (which is Twig.) If 'path'