Annotate struct fs_struct's usage count restriction

Annotate struct fs_struct's usage count to indicate the restrictions upon it.
It may not be incremented, except by clone(CLONE_FS), as this affects the
check in check_unsafe_exec() in fs/exec.c.

Signed-off-by: David Howells <dhowells@redhat.com>
Signed-off-by: Hugh Dickins <hugh@veritas.com>
Cc: stable@kernel.org
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>