ext4: fix ext4_xattr_make_inode_space() value size calculation

ext4_xattr_make_inode_space() is interested in calculating the inline
space used in an inode. When a xattr entry refers to an external inode
the value size indicates the external inode size, not the value size in
the inline area. Change the function to take this into account.

Signed-off-by: Tahsin Erdogan <tahsin@google.com>
Signed-off-by: Theodore Ts'o <tytso@mit.edu>