vfs: create vfs helper vfs_tmpfile()

Factor out some common vfs bits from do_tmpfile()
to be used by overlayfs for concurrent copy up.

Signed-off-by: Amir Goldstein <amir73il@gmail.com>
Cc: Al Viro <viro@zeniv.linux.org.uk>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>