net: Use skb_checksum_start_offset()

Replace skb->csum_start - skb_headroom(skb) with skb_checksum_start_offset().

Note for usb/smsc95xx: skb->data - skb->head == skb_headroom(skb).

Signed-off-by: Michał Mirosław <mirq-linux@rere.qmqm.pl>
Signed-off-by: David S. Miller <davem@davemloft.net>