net: Use skb_checksum_start_offset()

Replace skb->csum_start - skb_headroom(skb) with skb_checksum_start_offset().

Note for usb/smsc95xx: skb->data - skb->head == skb_headroom(skb).

Signed-off-by: Michał Mirosław <mirq-linux@rere.qmqm.pl>
Signed-off-by: David S. Miller <davem@davemloft.net>
diff --git a/drivers/net/tun.c b/drivers/net/tun.c
index 55f3a3e..7599c45 100644
--- a/drivers/net/tun.c
+++ b/drivers/net/tun.c
@@ -757,7 +757,7 @@
 
 		if (skb->ip_summed == CHECKSUM_PARTIAL) {
 			gso.flags = VIRTIO_NET_HDR_F_NEEDS_CSUM;
-			gso.csum_start = skb->csum_start - skb_headroom(skb);
+			gso.csum_start = skb_checksum_start_offset(skb);
 			gso.csum_offset = skb->csum_offset;
 		} /* else everything is zero */