clarify documentation for net.ipv4.igmp_max_memberships

This patch helps clarify documentation for
net.ipv4.igmp_max_memberships by providing a formula for
calculating the maximum number of multicast groups that can be
subscribed to, plus defining the theoretical limit.

Signed-off-by: Jiri Pirko <jpirko@redhat.com>
Signed-off-by: Jeremy Eder <jeder@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>