mm: shmem: add missing shmem_unacct_size() in __shmem_file_setup()

mm: shmem: add missing shmem_unacct_size() in __shmem_file_setup()

We will miss shmem_unacct_size() when is_idmapped_mnt() returns a failure.
Move is_idmapped_mnt() before shmem_acct_size() to fix the issue.

Link: https://lkml.kernel.org/r/20250516170939.965736-3-shikemeng@huaweicloud.com
Fixes: 7a80e5b8c6fa ("shmem: support idmapped mounts for tmpfs")
Signed-off-by: Kemeng Shi <shikemeng@huaweicloud.com>
Reviewed-by: Baolin Wang <baolin.wang@linux.alibaba.com>
Cc: Hugh Dickins <hughd@google.com>
Cc: Kairui Song <kasong@tencent.com>
Cc: kernel test robot <oliver.sang@intel.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>