When using make kselftest TARGETS=bpf, tools/bpf is built with
MAKEFLAGS=rR, which causes $(COMPILE.c) to be undefined, which in turn
causes the build to fail with

  CC       kselftest/bpf/tools/build/bpftool/map_perf_ring.o
/bin/sh: 1: -MMD: not found

Fix by using $(CC) $(CFLAGS) -c instead of $(COMPILE.c).
Signed-off-by: Ilya Leoshkevich <iii@linux.ibm.com>
Signed-off-by: Daniel Borkmann <daniel@iogearbox.net>
Link: https://lore.kernel.org/bpf/20200602175649.2501580-2-iii@linux.ibm.com