This fixes a netstamp_needed accounting issue when the listen socket
has SO_TIMESTAMP set:

    s = socket(AF_INET, SOCK_STREAM, 0);
    setsockopt(s, SOL_SOCKET, SO_TIMESTAMP, 1); -> netstamp_needed = 1
    bind(s, ...);
    listen(s, ...);
    s2 = accept(s, ...); -> netstamp_needed = 1
    close(s2); -> netstamp_needed = 0
    close(s); -> netstamp_needed = -1
Signed-off-by: Octavian Purdila <opurdila@ixiacom.com>
Signed-off-by: David S. Miller <davem@davemloft.net>