Rather than pushing zero for the initial bytecode offset, we should push the
offset of the first bytecode handler, Smi tagged. This fixes the line number
for the top stack frame on overflow errors.

BUG=v8:4981
LOG=N

Review-Url: https://codereview.chromium.org/1950913004
Cr-Commit-Position: refs/heads/master@{#36137}