xfs: create routine to allocate and initialize a realtime refcount btree inode

xfs: create routine to allocate and initialize a realtime refcount btree inode

Source kernel commit: 4ee3113aaf3f6a3c24fcf952d8489363f56ab375

Create a library routine to allocate and initialize an empty realtime
refcountbt inode.  We'll use this for growfs, mkfs, and repair.

Signed-off-by: "Darrick J. Wong" <djwong@kernel.org>
Reviewed-by: Christoph Hellwig <hch@lst.de>