Index: stable/11/sys/net/iflib.c
===================================================================
--- stable/11/sys/net/iflib.c
+++ stable/11/sys/net/iflib.c
@@ -3269,7 +3269,7 @@
 	 */
 	txq->ift_rs_pending += nsegs + 1;
 	if (txq->ift_rs_pending > TXQ_MAX_RS_DEFERRED(txq) ||
-	     iflib_no_tx_batch || (TXQ_AVAIL(txq) - nsegs - 1) <= MAX_TX_DESC(ctx)) {
+	     iflib_no_tx_batch || (TXQ_AVAIL(txq) - nsegs) <= MAX_TX_DESC(ctx) + 2) {
 		pi.ipi_flags |= IPI_TX_INTR;
 		txq->ift_rs_pending = 0;
 	}
@@ -4342,10 +4342,8 @@
 		goto fail;
 	}
 
-	if ((err = iflib_qset_structures_setup(ctx))) {
-		device_printf(dev, "qset structure setup failed %d\n", err);
+	if ((err = iflib_qset_structures_setup(ctx)))
 		goto fail_queues;
-	}
 	/*
 	 * Group taskqueues aren't properly set up until SMP is started,
 	 * so we disable interrupts until we can handle them post
@@ -4392,7 +4390,8 @@
 	if (scctx->isc_intr == IFLIB_INTR_MSIX || scctx->isc_intr == IFLIB_INTR_MSI)
 		pci_release_msi(ctx->ifc_dev);
 fail_queues:
-	/* XXX free queues */
+	iflib_tx_structures_free(ctx);
+	iflib_rx_structures_free(ctx);
 fail:
 	IFDI_DETACH(ctx);
 	return (err);
@@ -5003,14 +5002,18 @@
 {
 	int err;
 
-	if ((err = iflib_tx_structures_setup(ctx)) != 0)
+	/*
+	 * It is expected that the caller takes care of freeing queues if this
+	 * fails.
+	 */
+	if ((err = iflib_tx_structures_setup(ctx)) != 0) {
+		device_printf(ctx->ifc_dev, "iflib_tx_structures_setup failed: %d\n", err);
 		return (err);
+	}
 
-	if ((err = iflib_rx_structures_setup(ctx)) != 0) {
+	if ((err = iflib_rx_structures_setup(ctx)) != 0)
 		device_printf(ctx->ifc_dev, "iflib_rx_structures_setup failed: %d\n", err);
-		iflib_tx_structures_free(ctx);
-		iflib_rx_structures_free(ctx);
-	}
+
 	return (err);
 }