In case of an RX overflow error from the CAN controller and an OOM
where no skb can be allocated, the error counters are not incremented.

Fix this by first incrementing the error counters and then allocate
the skb.

Fixes: d08e973a ("can: gs_usb: Added support for the GS_USB CAN devices")
Link: https://lore.kernel.org/all/20230718-gs_usb-cleanups-v1-7-c3b9154ec605@pengutronix.deSigned-off-by: Marc Kleine-Budde <mkl@pengutronix.de>