can: add destructor for self generated skbs

Self generated skbuffs in net/can/bcm.c are setting a skb->sk reference but
no explicit destructor which is enforced since Linux 3.11 with commit
376c7311 (net: add a temporary sanity check in skb_orphan()).

This patch adds some helper functions to make sure that a destructor is
properly defined when a sock reference is assigned to a CAN related skb.
To create an unshared skb owned by the original sock a common helper function
has been introduced to replace open coded functions to create CAN echo skbs.

Signed-off-by: Oliver Hartkopp <socketcan@hartkopp.net>
Tested-by: Andre Naujoks <nautsch2@gmail.com>
Reviewed-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>