btrfs: add helper to calculate space for delayed references

Instead of duplicating the logic for calculating how much space is
required for a given number of delayed references, add an inline helper
to encapsulate that logic and use it everywhere we are calculating the
space required.

Reviewed-by: Josef Bacik <josef@toxicpanda.com>
Signed-off-by: Filipe Manana <fdmanana@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>