Update Linux to v5.10.109

Sourced from [1]

[1] https://cdn.kernel.org/pub/linux/kernel/v5.x/linux-5.10.109.tar.xz

Change-Id: I19bca9fc6762d4e63bcf3e4cba88bbe560d9c76c
Signed-off-by: Olivier Deprez <olivier.deprez@arm.com>
diff --git a/kernel/tsacct.c b/kernel/tsacct.c
index 7be3e75..fd2f7a0 100644
--- a/kernel/tsacct.c
+++ b/kernel/tsacct.c
@@ -24,6 +24,7 @@
 	const struct cred *tcred;
 	u64 utime, stime, utimescaled, stimescaled;
 	u64 delta;
+	time64_t btime;
 
 	BUILD_BUG_ON(TS_COMM_LEN < TASK_COMM_LEN);
 
@@ -32,14 +33,15 @@
 	/* Convert to micro seconds */
 	do_div(delta, NSEC_PER_USEC);
 	stats->ac_etime = delta;
-	/* Convert to seconds for btime */
-	do_div(delta, USEC_PER_SEC);
-	stats->ac_btime = get_seconds() - delta;
-	if (thread_group_leader(tsk)) {
+	/* Convert to seconds for btime (note y2106 limit) */
+	btime = ktime_get_real_seconds() - div_u64(delta, USEC_PER_SEC);
+	stats->ac_btime = clamp_t(time64_t, btime, 0, U32_MAX);
+	stats->ac_btime64 = btime;
+
+	if (tsk->flags & PF_EXITING)
 		stats->ac_exitcode = tsk->exit_code;
-		if (tsk->flags & PF_FORKNOEXEC)
-			stats->ac_flag |= AFORK;
-	}
+	if (thread_group_leader(tsk) && (tsk->flags & PF_FORKNOEXEC))
+		stats->ac_flag |= AFORK;
 	if (tsk->flags & PF_SUPERPRIV)
 		stats->ac_flag |= ASU;
 	if (tsk->flags & PF_DUMPCORE)