FR Configure `Makefile` for windows compatibility

[ccgargantua]

The current Makefile only functions as intended on Linux, but not Windows. Here is a description of problems and potential solutions.

1. Valgrind is not supported on Windows. Since PRs require absence of memory leaks with $ make test, finding an alternative command line memory profiler is necessary and should be conditionally applied to Windows builds.
2. The absence of the .exe file extensions on generated executables results in failure of automated runs, also present on $ make test. This could likely be solved with a simple macro. EXT := .exe or something similar.
3. The default compiler for $(CC) chosen when building on Windows is cc, which is not ideal. I would prefer MSVC be used, or at the very least mingw. I'm not really sure how to handle this one to be completely honest.

I tested this using make installed through the chocolatey package manager for windows.