dev: convert build tags

Author: ldez

internal/renameio/umask_test.go

@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style
 // license that can be found in the LICENSE file.
 
-// +build !plan9,!windows,!js
+//go:build !plan9 && !windows && !js
 
 package renameio