function enqueue_theme_assets()
{
    wp_enqueue_script( 'trackers', THEME_ASSETS_URL . '/js/trackers.js', null, null, true );
}
add_action( 'wp_enqueue_scripts', 'enqueue_theme_assets' );

nction add_defer_attribute( $tag, $handle )
{
 if ( is_admin() ) {
  return $tag;
 }

 // Script handles to defer
 $defer_handles = [
  'trackers',
 ];

 if ( in_array( $handle, $defer_handles, true ) ) {
  return str_replace( ' src', ' defer="defer" src', $tag );
 }

 return $tag;
}
add_filter( 'script_loader_tag', 'add_async_attribute', 10, 2 );
3

tion dns_prefetch_tags( $hints, $relation_type )
{
 if ($relation_type === 'preconnect') {
  $hints[] = '//www.googletagmanager.com';
  $hints[] = '//www.google-analytics.com';
  $hints[] = '//www.gstatic.com';
  $hints[] = '//connect.facebook.net';
  $hints[] = '//www.facebook.com';
 }

 return $hints;
}
add_filter( 'wp_resource_hints', 'dns_prefetch_tags', 10, 2 );
4. 

red = false;

window.addEventListener('scroll', () => {

    if (fired === false) {
        fired = true;

        setTimeout(() => {

            // Google Tag Manager
            (function (w, d, s, l, i) {
                w[l] = w[l] || [];
                w[l].push({
                    'gtm.start':
                        new Date().getTime(), event: 'gtm.js'
                });
                var f = d.getElementsByTagName(s)[0],
                    j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : '';
                j.async = true;
                j.src =
                    'https://www.googletagmanager.com/gtm.js?id=' + i + dl;
                f.parentNode.insertBefore(j, f);
            })(window, document, 'script', 'dataLayer', 'YOUR_PROPERY_ID');


        }, 1000)

    } // endif
});
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