fs: factor out backing_file_{read,write}_iter() helpers

Overlayfs submits files io to backing files on other filesystems.
Factor out some common helpers to perform io to backing files, into
fs/backing-file.c.

Suggested-by: Miklos Szeredi <miklos@szeredi.hu>
Link: https://lore.kernel.org/r/CAJfpeguhmZbjP3JLqtUy0AdWaHOkAPWeP827BBWwRFEAUgnUcQ@mail.gmail.com


Signed-off-by: Amir Goldstein <amir73il@gmail.com>