btrfs: add an inode-item.h

We have a few helpers in inode-item.c, and I'm going to make a few
changes to how we do truncate in the future, so break out these
definitions into their own header file to trim down ctree.h some and
make it easier to do the work on truncate in the future.

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