Moved ep40 to ep/40 for easier adding of next ep keyboard (#4439)

* add initial ep40 files

* fixed issues

* updated keymap

* Added media control

* Update keyboards/handwired/ep40/rules.mk

Co-Authored-By: e11i0t23 <32494740+e11i0t23@users.noreply.github.com>

* Fixed requested changes

* Fixed more requested changes

* Added delete key to layor 1

* Updated defualt keympap to have a Backspace mod del key

* removed place holder

Co-Authored-By: e11i0t23 <32494740+e11i0t23@users.noreply.github.com>

* removed obsolete code

Co-Authored-By: e11i0t23 <32494740+e11i0t23@users.noreply.github.com>

* Moved ep40 to ep/40

* Fixed file names for moved code

* Fixed readme

keyboards/ep/40/40.c

@@ -13,7 +13,7 @@
  * You should have received a copy of the GNU General Public License
  * along with this program.  If not, see <http://www.gnu.org/licenses/>.
  */
-#include "ep40.h"
+#include "40.h"
 
 void matrix_init_kb(void) {
 	// put your keyboard start-up code here

keyboards/ep/40/readme.md

@@ -4,12 +4,12 @@
 
 A simple 40% keyboard
 
-Keyboard Maintainer: [Elliot Powell](https://reddit.com/u/e11i0t23, https://github.com/e11i0t23)  
+Keyboard Maintainer: [Elliot Powell](https://github.com/e11i0t23), [/u/e11i0t23 on reddit](https://reddit.com/u/e11i0t23)  
 Hardware Supported: EP40 PCB  
 Hardware Availability: None at the moment
 
 Make example for this keyboard (after setting up your build environment):
 
-    make ep40:default
+    make ep/40:default
 
 See the [build environment setup](https://docs.qmk.fm/#/getting_started_build_tools) and the [make instructions](https://docs.qmk.fm/#/getting_started_make_guide) for more information. Brand new to QMK? Start with our [Complete Newbs Guide](https://docs.qmk.fm/#/newbs).