context_tracking: Move guest exit context tracking to separate helpers

Provide separate context tracking helpers for guest exit, the standalone
helpers will be called separately by KVM x86 in later patches to fix
tick-based accounting.

Suggested-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Wanpeng Li <wanpengli@tencent.com>
Co-developed-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Link: https://lore.kernel.org/r/20210505002735.1684165-2-seanjc@google.com