net/sctp: Refactor SCTP skb checksum computation

This patch consolidates the SCTP checksum calculation code from various
places to a single new function, sctp_compute_cksum(skb, offset).

Signed-off-by: Joe Stringer <joe@wand.net.nz>
Reviewed-by: Julian Anastasov <ja@ssi.bg>
Acked-by: Simon Horman <horms@verge.net.au>
Signed-off-by: David S. Miller <davem@davemloft.net>