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>
diff --git a/net/ipv4/xfrm4_policy.c b/net/ipv4/xfrm4_policy.c
index 981e43e..fc5368a 100644
--- a/net/ipv4/xfrm4_policy.c
+++ b/net/ipv4/xfrm4_policy.c
@@ -117,7 +117,7 @@
 	memset(fl4, 0, sizeof(struct flowi4));
 	fl4->flowi4_mark = skb->mark;
 
-	if (!(iph->frag_off & htons(IP_MF | IP_OFFSET))) {
+	if (!ip_is_fragment(iph)) {
 		switch (iph->protocol) {
 		case IPPROTO_UDP:
 		case IPPROTO_UDPLITE: