Fix offset computation for append+ mode on switching from read (BZ #16724)

The offset computation in write mode uses the fact that _IO_read_end
is kept in sync with the external file offset.  This however is not
true when O_APPEND is in effect since switching to write mode ought to
send the external file offset to the end of file without making the
necessary adjustment to _IO_read_end.

Hence in append mode, offset computation when writing should only
consider the effect of unflushed writes, i.e. from _IO_write_base to
_IO_write_ptr.

The wiki has a detailed document that describes the rationale for
offsets returned by ftell in various conditions:

https://sourceware.org/glibc/wiki/File%20offsets%20in%20a%20stdio%20stream%20and%20ftell