can: rcar: add SPDX identifiers to Kconfig and Makefile

This patch adds SPDX-License-Identifier to Kconfig and Makefile.

Signed-off-by: Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
Reviewed-by: Simon Horman <horms+renesas@verge.net.au>
Acked-by: Ramesh Shanmugasundaram <ramesh.shanmugasundaram@bp.renesas.com>
Signed-off-by: Marc Kleine-Budde <mkl@pengutronix.de>