gro: Fix COMPLETE checksum handling

On a brand new GRO skb, we cannot call ip_hdr since the header
may lie in the non-linear area.  This patch adds the helper
skb_gro_network_header to handle this.

Signed-off-by: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: David S. Miller <davem@davemloft.net>