ip: introduce ip_is_fragment helper inline function

There are enough instances of this:

    iph->frag_off & htons(IP_MF | IP_OFFSET)

that a helper function is probably warranted.

Signed-off-by: Paul Gortmaker <paul.gortmaker@windriver.com>
Signed-off-by: David S. Miller <davem@davemloft.net>