[BUG]
The easist way to reproduce the bug is:
------
 # mkfs.btrfs -f $dev -n 16K
 # mount $dev $mnt -o inode_cache
 # btrfs quota enable $mnt
 # btrfs quota rescan -w $mnt
 # btrfs qgroup show $mnt
qgroupid         rfer         excl
--------         ----         ----
0/5          32.00KiB     32.00KiB
             ^^ Twice the correct value
------

And fstests/btrfs qgroup test group can easily detect them with
inode_cache mount option.
Although some of them are false alerts since old test cases are using
fixed golden output.
While new test cases will use "btrfs check" to detect qgroup mismatch.

[CAUSE]
Inode_cache mount option will make commit_fs_roots() to call
btrfs_save_ino_cache() to update fs/subvol trees, and generate new
delayed refs.

However we call btrfs_qgroup_prepare_account_extents() too early, before
commit_fs_roots().
This makes the "old_roots" for newly generated extents are always NULL.
For freeing extent case, this makes both new_roots and old_roots to be
empty, while correct old_roots should not be empty.
This causing qgroup numbers not decreased correctly.

[FIX]
Modify the timing of calling btrfs_qgroup_prepare_account_extents() to
just before btrfs_qgroup_account_extents(), and add needed delayed_refs
handler.
So qgroup can handle inode_map mount options correctly.

Signed-off-by: Qu Wenruo <quwenruo@cn.fujitsu.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>