inet: factor out locked section of inet_accept() in a new helper

No functional changes intended. The new helper will be used
by the MPTCP protocol in the next patch to avoid duplicating
a few LoC.

Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Reviewed-by: Matthieu Baerts <matthieu.baerts@tessares.net>
Signed-off-by: Mat Martineau <martineau@kernel.org>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>