L2TP:Adjust intf MTU, add underlay L3, L2 hdrs.

Existing L2TP kernel code does not derive the optimal MTU for Ethernet
pseudowires and instead leaves this to a userspace L2TP daemon or
operator. If an MTU is not specified, the existing kernel code chooses
an MTU that does not take account of all tunnel header overheads, which
can lead to unwanted IP fragmentation. When L2TP is used without a
control plane (userspace daemon), we would prefer that the kernel does a
better job of choosing a default pseudowire MTU, taking account of all
tunnel header overheads, including IP header options, if any. This patch
addresses this.

Change-set here uses the new kernel function, kernel_sock_ip_overhead(),
to factor the outer IP overhead on the L2TP tunnel socket (including
IP Options, if any) when calculating the default MTU for an Ethernet
pseudowire, along with consideration of the inner Ethernet header.

Signed-off-by: R. Parameswaran <rparames@brocade.com>
Signed-off-by: David S. Miller <davem@davemloft.net>