scripts: kernel-doc: fix line number handling

Address several issues related to pointing to the wrong line
number:

1) ensure that line numbers will always be initialized

   When section is the default (Description), the line number
   is not initializing, producing this:

	$ ./scripts/kernel-doc --enable-lineno ./drivers/media/v4l2-core/v4l2-mem2mem.c|less

	**Description**

	#define LINENO 0
	In case of streamoff or release called on any context,
	1] If the context is currently running, then abort job will be called
	2] If the context is queued, then the context will be removed from
	   the job_queue

  Which is not right. Ensure that the line number will always
  be there. After applied, the result now points to the right location:

	**Description**

	#define LINENO 410
	In case of streamoff or release called on any context,
	1] If the context is currently running, then abort job will be called
	2] If the context is queued, then the context will be removed from
	   the job_queue

2) The line numbers for function prototypes are always + 1,
   because it is taken at the line after handling the prototype.
   Change the logic to point to the next line after the /** */
   block;

3) The "DOC:" line number should point to the same line as this
   markup is found, and not to the next one.

Probably part of the issues were due to a but that was causing
the line number offset to be incremented by one, if --export
were used.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>