rtc: convert LEAP_YEAR into an inline

- the LEAP_YEAR macro is buggy - it references its arg multiple times.
  Fix this by turning it into a C function.

- give it a more approriate name

- Move it to rtc.h so that other .c files can use it, instead of copying it.

Cc: dann frazier <dannf@hp.com>
Acked-by: Alessandro Zummo <alessandro.zummo@towertech.it>
Cc: stephane eranian <eranian@googlemail.com>
Cc: "Luck, Tony" <tony.luck@intel.com>
Cc: David Brownell <david-b@pacbell.net>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>