Implement an optimized counter function that returns an object with methods to manipulate the counter.

The returned methods must be memoized, meaning the same function instance is returned every time.

Arguments:

• initialValue: number — initial counter value. Defaults to 0 if not provided.

Returns: An object containing:

• count: current counter value
• increment(): increases the count by 1
• decrement(): decreases the count by 1
• reset(): resets count to initialValue
• setCount(value): sets count to a specific value