Create a new CONFIG_PREEMPT_COUNT that handles the inc/dec
of preempt count offset independently. So that the offset
can be updated by preempt_disable() and preempt_enable()
even without the need for CONFIG_PREEMPT beeing set.

This prepares to make CONFIG_DEBUG_SPINLOCK_SLEEP working
with !CONFIG_PREEMPT where it currently doesn't detect
code that sleeps inside explicit preemption disabled
sections.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Acked-by: Paul E. McKenney <paulmck@linux.vnet.ibm.com>
Cc: Ingo Molnar <mingo@elte.hu>
Cc: Peter Zijlstra <a.p.zijlstra@chello.nl>