John Hubbard reports seeing the following stack trace:

nfs4_do_reclaim
   rcu_read_lock /* we are now in_atomic() and must not sleep */
       nfs4_purge_state_owners
           nfs4_free_state_owner
               nfs4_destroy_seqid_counter
                   rpc_destroy_wait_queue
                       cancel_delayed_work_sync
                           __cancel_work_timer
                               __flush_work
                                   start_flush_work
                                       might_sleep:
                                        (kernel/workqueue.c:2975: BUG)

The solution is to separate out the freeing of the state owners
from nfs4_purge_state_owners(), and perform that outside the atomic
context.
Reported-by: John Hubbard <jhubbard@nvidia.com>
Fixes: 0aaaf5c4 ("NFS: Cache state owners after files are closed")
Signed-off-by: Trond Myklebust <trond.myklebust@hammerspace.com>