ext4: introduce EXT4_FC_TAG_BASE_LEN helper

From: Ye Bin <yebin10@huawei.com>

commit fdc2a3c7

 upstream.

Introduce EXT4_FC_TAG_BASE_LEN helper for calculate length of
struct ext4_fc_tl.

Signed-off-by: Ye Bin <yebin10@huawei.com>
Link: https://lore.kernel.org/r/20220924075233.2315259-2-yebin10@huawei.com
Signed-off-by: Theodore Ts'o <tytso@mit.edu>
Signed-off-by: Eric Biggers <ebiggers@google.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>