Brms no longer works

Thanks for your reply Andrew.

> readLines("~/.Renviron")
[1] "PATH=\"${RTOOLS40_HOME}\\usr\\bin;${PATH}\""

> readLines("~/.R/Makevars.win")
Error in file(con, "r") : cannot open the connection
In addition: Warning message:
In file(con, "r") :
  cannot open file 'C:\Users\seetom/.R/Makevars.win': No such file or directory

> Sys.getenv("PATH")
[1] "\\usr\\bin;C:\\Program Files\\Python\\Python38\\Scripts\\;C:\\Program Files\\Python\\Python38\\;C:\\Program Files\\Python\\Python39\\Scripts\\;C:\\Program Files\\Python\\Python39\\;C:\\ProgramData\\Oracle\\Java\\javapath;C:\\WINDOWS\\system32;C:\\WINDOWS;C:\\WINDOWS\\System32\\Wbem;C:\\WINDOWS\\System32\\WindowsPowerShell\\v1.0\\;;C:\\Program Files\\Common Files\\Datawatch\\Drivers\\7.1.5\\jre\\bin;C:\\Program Files\\Common Files\\Datawatch\\Drivers\\7.1.5\\jre\\bin\\server;C:\\WINDOWS\\System32\\OpenSSH\\;C:\\Users\\seetom\\AppData\\Local\\Programs\\Python\\Python36;C:\\Users\\seetom\\AppData\\Local\\Programs\\Python\\Python36\\Scripts;C:\\Users\\seetom\\AppData\\Local\\Microsoft\\WindowsApps;C:\\Program Files\\MiKTeX 2.9\\miktex\\bin\\x64\\;C:\\Users\\seetom\\AppData\\Local\\Pandoc\\;C:\\Users\\seetom\\AppData\\Local\\Programs\\MiKTeX 2.9\\miktex\\bin\\x64\\;"

> Sys.which("make")
make 
  "" 

> Sys.getenv("BINPREF")
[1] ""

If I look at the Windows Environment Variables, RTOOLS40_HOME is C:\rools40, which is where Rtools40 is installed.