iocost: consider iocgs with active delays for debt forgiveness

iocost: consider iocgs with active delays for debt forgiveness

An iocg may have 0 debt but non-zero delay. The current debt forgiveness
logic doesn't act on such iocgs. This can lead to unexpected behaviors - an
iocg with a little bit of debt will have its delay canceled through debt
forgiveness but one w/o any debt but active delay will have to wait out
until its delay decays out.

This patch updates the debt handling logic so that it treats delays the same
as debts. If either debt or delay is active, debt forgiveness logic kicks in
and acts on both the same way.

Also, avoid turning the debt and delay directly to zero as that can confuse
state transitions.

Signed-off-by: Tejun Heo <tj@kernel.org>
Signed-off-by: Jens Axboe <axboe@kernel.dk>