Documentation: fix sctp_wmem in ip-sysctl.rst

Since commit 1033990a ("sctp: implement memory accounting on tx path"),
SCTP has supported memory accounting on tx path where 'sctp_wmem' is used
by sk_wmem_schedule(). So we should fix the description for this option in
ip-sysctl.rst accordingly.

v1->v2:
  - Improve the description as Marcelo suggested.

Fixes: 1033990a

 ("sctp: implement memory accounting on tx path")
Signed-off-by: Xin Long <lucien.xin@gmail.com>
Acked-by: Marcelo Ricardo Leitner <marcelo.leitner@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>