context_tracking: Move guest exit vtime accounting to separate helpers

Provide separate vtime accounting functions for guest exit instead of
open coding the logic within the context tracking code.  This will allow
KVM x86 to handle vtime accounting slightly differently when using
tick-based accounting.

Suggested-by: Thomas Gleixner <[email protected]>
Signed-off-by: Wanpeng Li <[email protected]>
Co-developed-by: Sean Christopherson <[email protected]>
Signed-off-by: Sean Christopherson <[email protected]>
Signed-off-by: Thomas Gleixner <[email protected]>
Reviewed-by: Christian Borntraeger <[email protected]>
Link: https://lore.kernel.org/r/[email protected]

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