ipv4: generalize gre_handle_offloads

This patch makes gre_handle_offloads() more generic
and rename it to iptunnel_handle_offloads()

This will be used to add GSO/TSO support to IPIP tunnels.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>