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use Test::More tests => 1;
SKIP: {
...

    ok( 1 );
}

C:\>nmake test

...
Failed 1/1 test scripts, 0.00% okay. -1/1 subtests failed, 200.00% oka
+y.
NMAKE : fatal error U1077: 'C:\WINDOWS\system32\cmd.exe' : return code
+ '0x2'
Stop.