percpu_ref: implement percpu_ref_is_dying()

Implement percpu_ref_is_dying() which tests whether the ref is dying
or dead.  This is useful to determine the current state when a
percpu_ref is used as a cyclic on/off switch via kill and reinit.

Signed-off-by: Tejun Heo <tj@kernel.org>
Cc: Kent Overstreet <kmo@daterainc.com>