🐛 VCS doesn't properly handle .gitignore patterns starting with !

[nikeee]

Environment information

CLI:
  Version:                      12.1.2
  Color support:                true

Platform:
  CPU Architecture:             x86_64
  OS:                           linux

Environment:
  ROME_LOG_DIR:                 unset
  NO_COLOR:                     unset
  TERM:                         "xterm-256color"
  JS_RUNTIME_VERSION:           "v20.2.0"
  JS_RUNTIME_NAME:              "node"
  NODE_PACKAGE_MANAGER:         "null"

Rome Configuration:
  Status:                       Loaded successfully
  Formatter disabled:           false
  Linter disabled:              false
  Organize imports disabled:    true
  VCS disabled:                 false

What happened?

*.js
!a.js

Minimum repro:
https://gist.github.com/nikeee/1fa483be59c2bc36e024f494903d6cb2

Expected result

Should format a.js, but exits with an error because nothing is discovered to be formatted.

When removing *.js from the gitignore, it works.

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