ntp: Correct TAI offset during leap second

When repeating a UTC time value during a leap second (when the UTC
time should be 23:59:60), the TAI timescale should not stop. The kernel
NTP code increments the TAI offset one second too late. This patch fixes
the issue by incrementing the offset during the leap second itself.

Signed-off-by: Richard Cochran <richardcochran@gmail.com>
Signed-off-by: John Stultz <john.stultz@linaro.org>