fs/Makefile: Eliminate ifneq

Patch by Matthew Wilcox
Eliminate ifneq by introducing a kbuild style assignment
whitespace -> tabs
 

fs/Makefile

@@ -13,14 +13,10 @@ obj-y :=	open.o read_write.o file_table.o buffer.o \
 		fs-writeback.o mpage.o direct-io.o aio.o
 
 obj-$(CONFIG_EPOLL)		+= eventpoll.o
-
 obj-$(CONFIG_COMPAT)		+= compat.o
 
-ifneq ($(CONFIG_NFSD),n)
-ifneq ($(CONFIG_NFSD),)
-obj-y += nfsctl.o
-endif
-endif
+nfsd-$(CONFIG_NFSD)		:= nfsctl.o
+obj-y				+= $(nfsd-y) $(nfsd-m)
 
 obj-$(CONFIG_BINFMT_AOUT)	+= binfmt_aout.o
 obj-$(CONFIG_BINFMT_EM86)	+= binfmt_em86.o