net/smc: common functions for RMBs and send buffers

Creation and deletion of SMC receive and send buffers shares a high
amount of common code . This patch introduces common functions to get
rid of duplicate code.

Signed-off-by: Ursula Braun <ubraun@linux.vnet.ibm.com>
Signed-off-by: David S. Miller <davem@davemloft.net>