IMA: update ima_counts_put

- As ima_counts_put() may be called after the inode has been freed,
verify that the inode is not NULL, before dereferencing it.

- Maintain the IMA file counters in may_open() properly, decrementing
any counter increments on subsequent errors.

Reported-by: Ciprian Docan <docan@eden.rutgers.edu>
Reported-by: J.R. Okajima <hooanon05@yahoo.co.jp>
Signed-off-by: Mimi Zohar <zohar@us.ibm.com>
Acked-by: Eric Paris <eparis@redhat.com>
Signed-off-by: James Morris <jmorris@namei.org>