can: gs_usb: gs_usb_receive_bulk_callback(): count RX overflow errors also in case of OOM

[ Upstream commit 6c8bc15f02b85bc8f47074110d8fd8caf7a1e42d ]

In case of an RX overflow error from the CAN controller and an OOM
where no skb can be allocated, the error counters are not incremented.

Fix this by first incrementing the error counters and then allocate
the skb.

Fixes: d08e973a ("can: gs_usb: Added support for the GS_USB CAN devices")
Link: https://lore.kernel.org/all/20230718-gs_usb-cleanups-v1-7-c3b9154ec605@pengutronix.de


Signed-off-by: Marc Kleine-Budde <mkl@pengutronix.de>
Signed-off-by: Sasha Levin <sashal@kernel.org>