Update file to version 5.40 / rev 122 via SR 888046
    
    https://build.opensuse.org/request/show/888046
    by user WernerFink + dimstar_suse
    - Add patch file-5.40-ascii.patch
      * fix regressions on dection of smaller ASCII files (boo#1184899)
    
    - Add upstream comitts as patches
      * file-5.40-9b0459af.patch
        put attributes inside the xz magic. (boo#1184888, boo#1184891)
      * file-5.40-749e1ecf.patch
        If the file is less than 3 bytes, use the file length to determine type
      * file-5.40-f0601504.patch
        Fix regression after unsigned/signed printing changes
      * file-5.40-f7705dca.patch
         fix previous (cast >>)
      * file-5.40-3096f87f.patch
        Correct return values to exptexted
      * file-5.40-4c5fe1ad.patch
        Add missing parens
    - Port patch
      * file-5.28-btrfs-image.dif
        due patch file-5.40-f0601504.patch
    
    - Add upstream commits as patches
      * file-5.40-1c677c04.patch
        Don't count each byte encounter as 1, count the