ANDROID: sdcardfs: Move top to its own struct

Move top, and the associated data, to its own struct.
This way, we can properly track refcounts on top
without interfering with the inode's accounting.

Signed-off-by: Daniel Rosenberg <drosen@google.com>
Bug: 38045152
Change-Id: I1968e480d966c3f234800b72e43670ca11e1d3fd

Conflicts:
	fs/sdcardfs/super.c