We have several fs wide related helpers in ctree.h.  The bulk of these
are the incompat flag test helpers, but there are things such as
btrfs_fs_closing() and the read only helpers that also aren't directly
related to the ctree code.  Move these into a fs.h header, which will
serve as the location for file system wide related helpers.
Reviewed-by: NJohannes Thumshirn <johannes.thumshirn@wdc.com>
Reviewed-by: NAnand Jain <anand.jain@oracle.com>
Signed-off-by: NJosef Bacik <josef@toxicpanda.com>
Reviewed-by: NDavid Sterba <dsterba@suse.com>
Signed-off-by: NDavid Sterba <dsterba@suse.com>