Move make_cleanup_close to common code

Move make_cleanup_close to common code

This commit moves the function make_cleanup_close from gdb/utils.[ch]
to gdb/common/filestuff.[ch] to make it usable from common code.

gdb/ChangeLog:

	* utils.h (make_cleanup_close): Moved to common/filestuff.h.
	* utils.c (do_close_cleanup): Moved to common/filestuff.c.
	(make_cleanup_close): Likewise.
	* common/filestuff.h (make_cleanup_close): Moved from utils.h.
	* common/filestuff.c (do_close_cleanup): Moved from utils.c.
	(make_cleanup_close): Likewise.