Automatic merge from submit-queue (batch tested with PRs 67298, 67518, 67635, 67673). If you want to cherry-pick this change to another branch, please follow the instructions <a href="https://github.com/kubernetes/community/blob/master/contributors/devel/cherry-picks.md">here</a>.

build/debian-iptables: make: support arguments for base and tag

**What this PR does / why we need it**:
Change debian-iptables makefile to support arguments for base image and tag.

**Special notes for your reviewer**:
Tested locally.

**Release note**:

```release-note
None
```