asm/calling.h is private to the entry code, make this more apparent
by moving it to the new arch/x86/entry/ directory.

Cc: Borislav Petkov <bp@alien8.de>
Cc: H. Peter Anvin <hpa@zytor.com>
Cc: Linus Torvalds <torvalds@linux-foundation.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Andy Lutomirski <luto@amacapital.net>
Cc: Denys Vlasenko <dvlasenk@redhat.com>
Cc: Brian Gerst <brgerst@gmail.com>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: linux-kernel@vger.kernel.org
Signed-off-by: Ingo Molnar <mingo@kernel.org>