Update wheel requirement from ^0.38.1 to ^0.40.0 (#910)

Update wheel requirement from ^0.38.1 to ^0.40.0 (#910)

Updates the requirements on [wheel](https://github.com/pypa/wheel) to permit the latest version.
- [Release notes](https://github.com/pypa/wheel/releases)
- [Changelog](https://github.com/pypa/wheel/blob/main/docs/news.rst)
- [Commits](https://github.com/pypa/wheel/compare/0.38.1...0.40.0)

---
updated-dependencies:
- dependency-name: wheel
  dependency-type: direct:development
...

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