move div_long_long_rem() from jiffies.h into a new calc64.h include file, as
it is a general math function useful for other things than the jiffy code.
Convert it to an inline function

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Ingo Molnar <mingo@elte.hu>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>