kbuild: raise the minimum GNU Make requirement to 4.0

RHEL/CentOS 7, popular distributions that install GNU Make 3.82, reached
EOM/EOL on June 30, 2024. While you may get extended support, it is a
good time to raise the minimum GNU Make version.

The new requirement, GNU Make 4.0, was released in October, 2013.

I did not touch the Makefiles under tools/ because I do not know the
requirements for building tools. I do not find any GNU Make version
checks under tools/.

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Reviewed-by: Nathan Chancellor <nathan@kernel.org>

Documentation/process/changes.rst

@@ -33,7 +33,7 @@ GNU C                  5.1              gcc --version
 Clang/LLVM (optional)  13.0.1           clang --version
 Rust (optional)        1.78.0           rustc --version
 bindgen (optional)     0.65.1           bindgen --version
-GNU make               3.82             make --version
+GNU make               4.0              make --version
 bash                   4.2              bash --version
 binutils               2.25             ld -v
 flex                   2.5.35           flex --version
@@ -111,7 +111,7 @@ It depends on ``libclang``.
 Make
 ----
 
-You will need GNU make 3.82 or later to build the kernel.
+You will need GNU make 4.0 or later to build the kernel.
 
 Bash
 ----