l2tp: add peer_offset parameter

Introduce peer_offset parameter in order to add the capability
to specify two different values for payload offset on tx/rx side.
If just offset is provided by userspace use it for rx side as well
in order to maintain compatibility with older l2tp versions

Signed-off-by: Lorenzo Bianconi <lorenzo.bianconi@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>