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

gpu/ipc/service/ca_layer_tree_unittest_mac.mm

Index: gpu/ipc/service/ca_layer_tree_unittest_mac.mm
diff --git a/content/common/gpu/ca_layer_tree_unittest_mac.mm b/gpu/ipc/service/ca_layer_tree_unittest_mac.mm
similarity index 99%
rename from content/common/gpu/ca_layer_tree_unittest_mac.mm
rename to gpu/ipc/service/ca_layer_tree_unittest_mac.mm
index 49b8e747fb903dee8cb1e3ce5d4370e62880b844..18059833306cb79a1e4ea8ee433e1c4678646253 100644
--- a/content/common/gpu/ca_layer_tree_unittest_mac.mm
+++ b/gpu/ipc/service/ca_layer_tree_unittest_mac.mm
@@ -3,14 +3,14 @@
 // found in the LICENSE file.
 
 #include "base/mac/sdk_forward_declarations.h"
-#include "content/common/gpu/ca_layer_tree_mac.h"
 #include "gpu/GLES2/gl2extchromium.h"
+#include "gpu/ipc/service/ca_layer_tree_mac.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "third_party/skia/include/core/SkColor.h"
 #include "ui/gfx/geometry/dip_util.h"
 #include "ui/gfx/mac/io_surface.h"
 
-namespace content {
+namespace gpu {
 
 class CALayerTreeTest : public testing::Test {
  protected:
@@ -849,4 +849,4 @@ TEST_F(CALayerTreeTest, AVLayer) {
   }
 }
 
-}  // namespace content
+}  // namespace gpu