[INET]: Consolidate xxx_frag_alloc()

Just perform the kzalloc() allocation and setup common
fields in the inet_frag_queue(). Then return the result
to the caller to initialize the rest.

The inet_frag_alloc() may return NULL, so check the 
return value before doing the container_of(). This looks 
ugly, but the xxx_frag_alloc() will be removed soon.

The xxx_expire() timer callbacks are patches, 
because the argument is now the inet_frag_queue, not 
the protocol specific queue.

Signed-off-by: Pavel Emelyanov <xemul@openvz.org>
Signed-off-by: David S. Miller <davem@davemloft.net>