net: ipv4: Move ip_options_fragment() out of loop

The ip_options_fragment() only called when iter->offset is equal to zero,
so move it out of loop, and inline 'Copy the flags to each fragment.'
As also, remove the unused parameter in ip_frag_ipcb().

Signed-off-by: Yajun Deng <yajun.deng@linux.dev>
Signed-off-by: David S. Miller <davem@davemloft.net>