net: arc_emac: fix arc_emac_rx() error paths

arc_emac_rx() has some issues found by code review.

In case netdev_alloc_skb_ip_align() or dma_map_single() failure
rx fifo entry will not be returned to EMAC.

In case dma_map_single() failure previously allocated skb became
lost to driver. At the same time address of newly allocated skb
will not be provided to EMAC.

Signed-off-by: Alexander Kochetkov <al.kochet@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>