mnt: Factor umount_mnt from umount_tree

For future use factor out a function umount_mnt from umount_tree.
This function unhashes a mount and remembers where the mount
was mounted so that eventually when the code makes it to a
sleeping context the mountpoint can be dput.

Cc: stable@vger.kernel.org
Signed-off-by: "Eric W. Biederman" <ebiederm@xmission.com>