l2tp: device MTU setup, tunnel socket needs a lock

commit 57240d007816486131bee88cd474c2a71f0fe224 upstream.

The MTU overhead calculation in L2TP device set-up
merged via commit b784e7ebfce8cfb16c6f95e14e8532d0768ab7ff
needs to be adjusted to lock the tunnel socket while
referencing the sub-data structures to derive the
socket's IP overhead.

Reported-by: Guillaume Nault <g.nault@alphalink.fr>
Tested-by: Guillaume Nault <g.nault@alphalink.fr>
Signed-off-by: R. Parameswaran <rparames@brocade.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
Cc: Giuliano Procida <gprocida@google.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>