Refactor content/common/gpu into gpu/ipc/service

gpu/ipc/service/gpu_memory_buffer_factory_io_surface_unittest.cc

Index: gpu/ipc/service/gpu_memory_buffer_factory_io_surface_unittest.cc
diff --git a/content/common/gpu/gpu_memory_buffer_factory_io_surface_unittest.cc b/gpu/ipc/service/gpu_memory_buffer_factory_io_surface_unittest.cc
similarity index 68%
rename from content/common/gpu/gpu_memory_buffer_factory_io_surface_unittest.cc
rename to gpu/ipc/service/gpu_memory_buffer_factory_io_surface_unittest.cc
index 12ceaf747dd69d3c0b00187537d7de284e52c88c..66809f8fd14402a34c3a6716c30afdeb2a620b2d 100644
--- a/content/common/gpu/gpu_memory_buffer_factory_io_surface_unittest.cc
+++ b/gpu/ipc/service/gpu_memory_buffer_factory_io_surface_unittest.cc
@@ -2,10 +2,10 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/common/gpu/gpu_memory_buffer_factory_io_surface.h"
-#include "content/common/gpu/gpu_memory_buffer_factory_test_template.h"
+#include "gpu/ipc/service/gpu_memory_buffer_factory_io_surface.h"
+#include "gpu/ipc/service/gpu_memory_buffer_factory_test_template.h"
 
-namespace content {
+namespace gpu {
 namespace {
 
 INSTANTIATE_TYPED_TEST_CASE_P(GpuMemoryBufferFactoryIOSurface,
@@ -13,4 +13,4 @@ INSTANTIATE_TYPED_TEST_CASE_P(GpuMemoryBufferFactoryIOSurface,
                               GpuMemoryBufferFactoryIOSurface);
 
 }  // namespace
-}  // namespace content
+}  // namespace gpu