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/core/dev.c b/net/core/dev.c
index 8efe850..6b6ef14 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -2532,7 +2532,7 @@
 			goto done;
 
 		ip = (const struct iphdr *) (skb->data + nhoff);
-		if (ip->frag_off & htons(IP_MF | IP_OFFSET))
+		if (ip_is_fragment(ip))
 			ip_proto = 0;
 		else
 			ip_proto = ip->protocol;