ipv4: ip_do_fragment: fix headroom tests

Some time ago David Woodhouse reported skb_under_panic
when we try to push ethernet header to fragmented ipv6 skbs.
It was fixed for ipv6 by Florian Westphal in
commit 1d325d21

 ("ipv6: ip6_fragment: fix headroom tests and skb leak")

However similar problem still exist in ipv4.

It does not trigger skb_under_panic due paranoid check
in ip_finish_output2, however according to Alexey Kuznetsov
current state is abnormal and ip_fragment should be fixed too.

Signed-off-by: Vasily Averin <vvs@virtuozzo.com>
Signed-off-by: David S. Miller <davem@davemloft.net>