net/smc: smc_poll improvements

Increase the socket refcount during poll wait.
Take the socket lock before checking socket state.
For a listening socket return a mask independent of state SMC_ACTIVE and
cover errors or closed state as well.
Get rid of the accept_q loop in smc_accept_poll().

Signed-off-by: Ursula Braun <ubraun@linux.vnet.ibm.com>
Signed-off-by: David S. Miller <davem@davemloft.net>