When we convert atomic_t to refcount_t, a new kernel warning
on "increment on 0" is introduced in the netpoll code,
zap_completion_queue(). In fact for this special case, we know
the refcount is 0 and we just have to set it to 1 to satisfy
the following dev_kfree_skb_any(), so we can just use
refcount_set(..., 1) instead.

Fixes: 63354797 ("net: convert sk_buff.users from atomic_t to refcount_t")
Reported-by: Dave Jones <davej@codemonkey.org.uk>
Cc: Reshetova, Elena <elena.reshetova@intel.com>
Signed-off-by: Cong Wang <xiyou.wangcong@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>