ipv4: l2tp: fix a potential issue in l2tp_ip_recv

[ Upstream commit 5745b8232e942abd5e16e85fa9b27cc21324acf0 ]

pskb_may_pull() can change skb->data, so we have to load ptr/optr at the
right place.

Signed-off-by: Haishuang Yan <yanhaishuang@cmss.chinamobile.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
Signed-off-by: Sasha Levin <sasha.levin@oracle.com>