Support test_requires for Module::Build 0.4004+

Similar to #160 

Module::Build 0.4004 supports `test_requires` (https://github.com/Perl-Toolchain-Gang/Module-Build/pull/11). This patch converts test prereqs to `test_requires` in Module::Build args.

Added the same check as MakeMaker exporter so that if Module::Build is lower than 0.4004 it is merged into `build_requires` in the installation time.