tcp: tcp_make_synack() minor changes

There is no need to allocate 15 bytes in excess for a SYNACK packet,
as it contains no data, only headers.

SYNACK are always generated in softirq context, and contain a single
segment, we can use TCP_INC_STATS_BH()

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>