net/smc: correct state change for peer closing

If some kind of closing is received from the peer while still in
state SMC_INIT, it means the peer has had an active connection and
closed the socket quickly before listen_work finished. This should
not result in a shortcut from state SMC_INIT to state SMC_CLOSED.
This patch adds the socket to the accept queue in state
SMC_APPCLOSEWAIT1. The socket reaches state SMC_CLOSED once being
accepted and closed with smc_release().

Signed-off-by: Ursula Braun <ubraun@linux.ibm.com>
Signed-off-by: David S. Miller <davem@davemloft.net>