Some shells cannot cope with environment variable names consisting of
characters other than letters, numbers, and underscores.
+The special variables @code{SHELL} and @code{MAKEFLAGS} are always exported.
+@code{MAKEFILES} is exported if you set it to anything.
+
Variables are @emph{not} normally passed down if they were created by
default by @code{make} (@pxref{Implicit Variables, ,Variables Used by
Implicit Rules}). The sub-@code{make} will define these for