usbnet: smsc95xx: check for csum being in last four bytes

The manual states that the checksum cannot lie in the last DWORD of the
transmission, so add a basic check for this and fall back to software
checksumming the packet.

This only seems to trigger for ACK packets with no options or data to
return to the other end, and the use of the tx-alignment option makes
it more likely to happen.

Signed-off-by: Ben Dooks <ben.dooks@codethink.co.uk>
Signed-off-by: David S. Miller <davem@davemloft.net>