kbuild: Use relative path when building in a subdir of the source tree

When doing make O=<subdir>, use '..' to refer to the source tree. This
allows for more readable compiler messages, and, more importantly, it
sets the VPATH to '..', so filenames in WARN_ON() etc. will be shorter.

Acked-by: Sam Ravnborg <sam@ravnborg.org>
Signed-off-by: Michal Marek <mmarek@suse.cz>