tcp: factorize ip_summed setting

Setting skb->ip_summed to CHECKSUM_PARTIAL can be centralized
in tcp_stream_alloc_skb() and __mptcp_do_alloc_tx_skb()
instead of being done multiple times.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>