Incrementing VERSION to 103.0.5060.40

Change-Id: Ifd6db9907de9eb128d6b008030c79a1b00d3a1bd
Reviewed-on: https://chromium-review.googlesource.com/c/chromium/src/+/3691928
Bot-Commit: Chrome Release Bot (LUCI) <chrome-official-brancher@chops-service-accounts.iam.gserviceaccount.com>
Cr-Commit-Position: refs/branch-heads/5060@{#658}
Cr-Branched-From: b83393d-refs/heads/main@{#1002911}

chrome/VERSION

@@ -1,4 +1,4 @@
 MAJOR=103
 MINOR=0
 BUILD=5060
-PATCH=39
+PATCH=40