/MMS_DEPENDENCIES[=(option[,option)]]
     /NOMMS_DEPENDENCIES (D)

  Directs the compiler to produce a dependency file.  Dependency
  files list all source files and included files for each object
  module.  Note that the /OBJECT qualifier has no impact on the
  dependency file.  The dependency file format is:

     object_file_name :<tab><source file name>
     object_file_name :<tab><full path to first include file>
     object_file_name :<tab><full path to second include file>

  You can specify none, one, or all of the following qualifier
  options:

   FILE[=filespec]        Specifies where to save the dependency
                          file.  The default file extension for a
                          dependency file is .mms.  Other than using
                          a different default extension, this
                          qualifier uses the same procedure that
                          /OBJECT and /LIST use for determining the
                          name of the output file.

   SYSTEM_INCLUDE_FILES   Specifies whether or not to include
                          dependency information about system include
                          files (that is, those included with
                          #include <filename>).  The default is to
                          include dependency information about system
                          include files.

                          Note that the /OBJECT qualifier has no
                          impact on the dependency file.

   TARGET=string          Specifies the target that appears in the
                          output .mms file.  The default is TARGET=""
                          in which case the target is the source file
                          name with an .OBJ extension, as in previous
                          versions of the compiler.  If you specify
                          any string other than .OBJ, that string is
                          used as the target.  For the special case
                          of .OBJ, the compiler uses the name of the
                          object file, stripped of any version number
                          and path, for the MMS target.