value if server runs in time zone with leap seconds".

Now in my_gmt_sec() function we take into account difference between
our target and estimation in seconds part.


mysql-test/Makefile.am:
  Added mysql-test/std_data/Moscow_leap reuired by new timezone3.test
  to source distribution.
sql/time.cc:
  my_gmt_sec():
   When comparing our target broken-down datetime t value and proper 
   representation of our estimation *l_time we should take into account
   that they could differ in second part if we have time zone leap seconds.
   
   Also added comments about some assumptions used in this function.