iocost: factor out ioc_forgive_debts()

Debt reduction logic is going to be improved and expanded. Factor it out
into ioc_forgive_debts() and generalize the comment a bit. No functional
change.

Signed-off-by: Tejun Heo <tj@kernel.org>
Signed-off-by: Jens Axboe <axboe@kernel.dk>