Update simplecov requirement from ~> 0.22.0 to ~> 1.0.0

Updates the requirements on [simplecov](https://github.com/simplecov-ruby/simplecov) to permit the latest version.
- [Release notes](https://github.com/simplecov-ruby/simplecov/releases)
- [Changelog](https://github.com/simplecov-ruby/simplecov/blob/main/CHANGELOG.md)
- [Commits](simplecov-ruby/simplecov@v0.22.0...v1.0.0)

---
updated-dependencies:
- dependency-name: simplecov
  dependency-version: 1.0.0
  dependency-type: direct:development
...

Signed-off-by: dependabot[bot] <support@github.com>

Author: dependabot[bot]

acts_as_paranoid.gemspec

@@ -39,5 +39,5 @@ Gem::Specification.new do |spec|
   spec.add_development_dependency "rubocop-packaging", "~> 0.6.0"
   spec.add_development_dependency "rubocop-performance", "~> 1.26"
   spec.add_development_dependency "rubocop-rake", "~> 0.7.1"
-  spec.add_development_dependency "simplecov", "~> 0.22.0"
+  spec.add_development_dependency "simplecov", "~> 1.0.0"
 end