btrfs_new_inode() is the only consumer move it to inode.c,
from ioctl.c.
Signed-off-by: NAnand Jain <anand.jain@oracle.com>
Reviewed-by: NDavid Sterba <dsterba@suse.com>
Signed-off-by: NDavid Sterba <dsterba@suse.com>