It turns out that there are a few other five-second timers in the
kernel, and if the timers get in sync, the load-average can get
artificially inflated by events that just happen to coincide.

So just offset the load average calculation it by a timer tick.

Noticed by Anders Boström, for whom the coincidence started triggering
on one of his machines with the JBD jiffies rounding code (JBD is one of
the subsystems that also end up using a 5-second timer by default).

Tested-by: Anders Boström <anders@bostrom.dyndns.org>
Cc: Chuck Ebbert <cebbert@redhat.com>
Cc: Arjan van de Ven <arjan@linux.intel.com>
Cc: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>