Fix Tapping: release key immediately but modifier #65

- See https://github.com/tmk/tmk_keyboard/issues/60
- **Except for modifiers** a key pressed before the tapping starts should be released immediately
- 'Mod-Tap key'(like shift-;) didn't work from this fix: 4d0b3aa Fix Tapping: release of a key pressed before tap
This key sequence should register ':', not ';'. With the fix Shift is
released before settlement of tapping, this registers ';'.
    Shift   ~~___~~~~~~~
    ;(Tap)  ~~~____~~~~

common/keyboard.h

@@ -42,16 +42,15 @@ typedef struct {
 /* equivalent test of key_t */
 #define KEYEQ(keya, keyb)       ((keya).row == (keyb).row && (keya).col == (keyb).col)
 
-/* (time == 0) means no event and assumes matrix has no 255 line. */
-#define IS_NOEVENT(event)       ((event).time == 0 || ((event).key.row == 255 && (event).key.col == 255))
+/* Rules for No Event:
+ * 1) (time == 0) to handle (keyevent_t){} as empty event
+ * 2) Matrix(255, 255) to make TICK event available
+ */
+static inline bool IS_NOEVENT(keyevent_t event) { return event.time == 0 || (event.key.row == 255 && event.key.col == 255); }
+static inline bool IS_PRESSED(keyevent_t event) { return (!IS_NOEVENT(event) && event.pressed); }
+static inline bool IS_RELEASED(keyevent_t event) { return (!IS_NOEVENT(event) && !event.pressed); }
 
-#define NOEVENT                 (keyevent_t){           \
-    .key = (key_t){ .row = 255, .col = 255 },           \
-    .pressed = false,                                   \
-    .time = 0                                           \
-}
-
-/* tick event */
+/* Tick event */
 #define TICK                    (keyevent_t){           \
     .key = (key_t){ .row = 255, .col = 255 },           \
     .pressed = false,                                   \