--- a/mm/shmem.c~shmem-consume-the-reserved-xattr-space-despite-remount
+++ a/mm/shmem.c
@@ -4451,7 +4451,7 @@ static int shmem_initxattrs(struct inode
 		if (simple_xattr_add(&sbinfo->xa_cache, &info->xattrs, new_xattr))
 			break;
 
-		if (sbinfo->max_inodes)
+		if (ispace)
 			ispace -= simple_xattr_space(new_xattr->name, new_xattr->size);
 		retain_and_null_ptr(new_xattr);
 	}