Support TZ transition times < 00:00:00.

Support TZ transition times < 00:00:00.

This is needed for version-3 tz-format files; it supports time
stamps past 2037 for America/Godthab (the only entry in the tz
database for which this change is relevant).
* manual/time.texi (TZ Variable): Document transition times
from -167:59:59 through -00:00:01.
* time/tzset.c (tz_rule): Time of day is now signed.
(__tzset_parse_tz): Parse negative time of day.