smsc95xx: Fix tx checksum offload for small packets

TX checksum offload does not work properly when transmitting
UDP packets with 0, 1 or 2 bytes of data.  This patch works
around the problem by calculating checksums for these packets
in the driver.

Signed-off-by: Steve Glendinning <steve.glendinning@smsc.com>
Signed-off-by: David S. Miller <davem@davemloft.net>