patch 7.4.1040
Problem:    The tee command is not available on MS-Windows.
Solution:   Adjust tee.c for MSVC and add a makefile. (Yasuhiro Matsumoto)
diff --git a/src/version.c b/src/version.c
index 4e56f30..332bb91 100644
--- a/src/version.c
+++ b/src/version.c
@@ -742,6 +742,8 @@
 static int included_patches[] =
 {   /* Add new patch number below this line */
 /**/
+    1040,
+/**/
     1039,
 /**/
     1038,