JBIDE-17255 Upgrade jacoco version to support JDK 1.8

The current version that we use fails to run with java 8.
The new version fixes that.
Update to TP release 4.40.0.Beta2
JBIDE-17254, JBIDE-17266, JBIDE-16757, JBIDE-17306, JBIDE-17317 make default TP in master branch the new Beta3-SNAPSHOT, as Beta2 is missing updates to Birt, Tern, and m2e-apt
Use TP release 4.40.0.Beta3
JBIDE-17322 set parent pom in master branch to version Beta3, and to use Beta4-SNAPSHOT TP