kbuild: avoid conflict between -ffunction-sections and -pg on gcc-4.7

Arnd Bergmann reported:
  "When ftrace is enabled and we build with gcc-4.7 or older, we
  get a warning for each file on architectures that select
  CONFIG_LD_DEAD_CODE_DATA_ELIMINATION:

  warning: -ffunction-sections disabled; it makes profiling impossible [enabled by default]
  "

Since commit c3f0d0bc ("kbuild, LLVMLinux: Add -Werror to
cc-option to support clang"), warnings are treated as errors in
cc-option checks.  CC_FLAGS_FTRACE is blindly added to KBUILD_CFLAGS,
so $(call cc-option,-ffunction-sections,) should be moved below it
in order to detect the conflict between the two options.

Reported-by: Arnd Bergmann <arnd@arndb.de>
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>