Move content/common/gpu/client to gpu/ipc/client

gpu/BUILD.gn

Index: gpu/BUILD.gn
diff --git a/gpu/BUILD.gn b/gpu/BUILD.gn
index 8ae7915462c336b29a3aa35edddc50b9850a3c9c..e924517380ac63e932fd52a48d5641fc1f55eb00 100644
--- a/gpu/BUILD.gn
+++ b/gpu/BUILD.gn
@@ -45,6 +45,7 @@ component("gpu") {
     "//gpu/command_buffer/common:common_sources",
     "//gpu/command_buffer/service:service_sources",
     "//gpu/config:config_sources",
+    "//gpu/ipc/client:ipc_client_sources",
     "//gpu/ipc/common:ipc_common_sources",
   ]
 }
@@ -307,7 +308,16 @@ test("gpu_unittests") {
     "config/gpu_test_config_unittest.cc",
     "config/gpu_test_expectations_parser_unittest.cc",
     "config/gpu_util_unittest.cc",
+    "ipc/client/gpu_memory_buffer_impl_shared_memory_unittest.cc",
+    "ipc/client/gpu_memory_buffer_impl_test_template.h",
   ]
+  if (is_mac) {
+    sources += [ "ipc/client/gpu_memory_buffer_impl_io_surface_unittest.cc" ]
+  }
+  if (use_ozone) {
+    sources +=
+        [ "ipc/client/gpu_memory_buffer_impl_ozone_native_pixmap_unittest.cc" ]
+  }
 
   configs += [
     "//build/config:precompiled_headers",
@@ -322,6 +332,7 @@ test("gpu_unittests") {
     "//base",
     "//base/test:test_support",
     "//base/third_party/dynamic_annotations",
+    "//gpu/command_buffer/client:gl_in_process_context",
     "//gpu/command_buffer/client:gles2_c_lib",
     "//gpu/command_buffer/client:gles2_implementation",
     "//gpu/command_buffer/common:gles2_utils",