fat: Fix and cleanup timestamp conversion

This cleans date_dos2unix()/fat_date_unix2dos() up. New code should be
much more readable.

And this fixes those old functions. Those doesn't handle 2100
correctly. 2100 isn't leap year, but old one handles it as leap year.
Also, with this, centi sec is handled and is fixed.

Signed-off-by: OGAWA Hirofumi <hirofumi@mail.parknet.co.jp>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>