Keep all the refcount item related code together in one file.

Signed-off-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Brian Foster <bfoster@redhat.com>
Reviewed-by: Darrick J. Wong <darrick.wong@oracle.com>
Signed-off-by: Darrick J. Wong <darrick.wong@oracle.com>