deps(dev): update pytest-cov requirement from >=4.0 to >=7.1.0

Updates the requirements on [pytest-cov](https://github.com/pytest-dev/pytest-cov) to permit the latest version.
- [Changelog](https://github.com/pytest-dev/pytest-cov/blob/master/CHANGELOG.rst)
- [Commits](pytest-dev/pytest-cov@v4.0.0...v7.1.0)

---
updated-dependencies:
- dependency-name: pytest-cov
  dependency-version: 7.1.0
  dependency-type: direct:development
...

Signed-off-by: dependabot[bot] <support@github.com>

Author: dependabot[bot]

pyproject.toml

@@ -23,7 +23,7 @@ dependencies = [
 license = ["revenueholdings-license>=0.1.0"]
 dev = [
     "pytest>=7.0",
-    "pytest-cov>=4.0",
+    "pytest-cov>=7.1.0",
     "mcp>=1.0",
 ]
 mcp = ["mcp>=1.0"]