ipcns: fix use after free in free_ipc_ns()

commit b515498f ("userns: add a user namespace owner of ipc ns") added a
user namespace owner of ipc ns, but it also introduced a use after free in
free_ipc_ns().

Signed-off-by: Xiaotian Feng <dfeng@redhat.com>
Acked-by: "Serge E. Hallyn" <serge.hallyn@canonical.com>
Acked-by: David Howells <dhowells@redhat.com>
Cc: "Eric W. Biederman" <ebiederm@xmission.com>
Cc: Daniel Lezcano <daniel.lezcano@free.fr>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>