Update Linux to v5.4.2

Change-Id: Idf6911045d9d382da2cfe01b1edff026404ac8fd
diff --git a/kernel/tsacct.c b/kernel/tsacct.c
index 370724b..7be3e75 100644
--- a/kernel/tsacct.c
+++ b/kernel/tsacct.c
@@ -1,19 +1,8 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  * tsacct.c - System accounting over taskstats interface
  *
  * Copyright (C) Jay Lan,	<jlan@sgi.com>
- *
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; either version 2 of the License, or
- * (at your option) any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
  */
 
 #include <linux/kernel.h>