lib/timeutils: add get_gmtoff()

lib/timeutils: add get_gmtoff()

This new function returns the GMT offset relative to its
argument. It is used in this patch to fix two bugs:

1) On platforms that the tm struct excludes tm_gmtoff,
   hwclock assumes a one hour DST offset. This can cause
   an incorrect kernel timezone setting. For example:

 Master branch tested with tm_gmtoff illustrates the correct offset:
$ TZ="Australia/Lord_Howe" hwclock --hctosys --test | grep settimeofday
Calling settimeofday(1507494204.192398, -660)

 Master branch tested without tm_gmtoff has an incorrect offset:
$ TZ="Australia/Lord_Howe" hwclock --hctosys --test | grep settimeofday
Calling settimeofday(1507494249.193852, -690)

 Patched tested without tm_gmtoff has the correct offset:
$ TZ="Australia/Lord_Howe" hwclock --hctosys --test | grep settimeofday
Calling settimeofday(1507494260.194208, -660)

2) ISO 8601 'extended' format requires all time elements
   to use a colon (:).

Current invalid ISO 8601:
$ hwclock
2017-10-08 16:25:17.895462-0400

Patched:
$ hwclock
2017-10-08 16:25:34.141895-04:00

Also required by this change:
login-utils/last.c: increase ISO out_len and in_len by one to
                    accommodate the addition of the timezone colon.

Signed-off-by: J William Piggott <elseifthen@gmx.com>