kernel.h: split out instruction pointer accessors

kernel.h: split out instruction pointer accessors

bottom_half.h needs _THIS_IP_ to be standalone, so split that and
_RET_IP_ out from kernel.h into the new instruction_pointer.h.  kernel.h
directly needs them, so include it there and replace the include of
kernel.h with this new file in bottom_half.h.

Link: https://lkml.kernel.org/r/20211028161248.45232-1-andriy.shevchenko@linux.intel.com
Signed-off-by: Stephen Rothwell <sfr@canb.auug.org.au>
Signed-off-by: Andy Shevchenko <andriy.shevchenko@linux.intel.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>