net: bridge: mcast: support for IGMPV3/MLDv2 CHANGE_TO_INCLUDE/EXCLUDE report

In order to process IGMPV3/MLDv2 CHANGE_TO_INCLUDE/EXCLUDE report types we
need new helpers which allow us to mark entries based on their timer
state and to query only marked entries.

v3: add IPv6/MLDv2 support, fix other_query checks
v2: directly do flag bit operations

Signed-off-by: Nikolay Aleksandrov <nikolay@cumulusnetworks.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>