Move CIFS/SMB3 related client and server files (cifs.ko and ksmbd.ko
and helper modules) to new fs/smb subdirectory:

   fs/cifs --> fs/smb/client
   fs/ksmbd --> fs/smb/server
   fs/smbfs_common --> fs/smb/common
Suggested-by: NLinus Torvalds <torvalds@linux-foundation.org>
Acked-by: NNamjae Jeon <linkinjeon@kernel.org>
Signed-off-by: NSteve French <stfrench@microsoft.com>