ext4: fix overhead calculation to account for the reserved gdt blocks

commit 10b01ee9 upstream.

The kernel calculation was underestimating the overhead by not taking
into account the reserved gdt blocks.  With this change, the overhead
calculated by the kernel matches the overhead calculation in mke2fs.

Signed-off-by: Theodore Ts'o <tytso@mit.edu>
Cc: stable@kernel.org
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>