gem install rails でエラーが出る

Ruby on Rails の環境構築中です。

コマンド実行後の表示

PS D:\> gem install rails
Building native extensions. This could take a while...
ERROR:  Error installing rails:
        ERROR: Failed to build gem native extension.

    current directory: D:/Ruby24/lib/ruby/gems/2.4.0/gems/nio4r-2.1.0/ext/nio4r
D:/Ruby24/bin/ruby.exe -r ./siteconf20171202-2224-14odtlm.rb extconf.rb
checking for unistd.h... *** extconf.rb failed ***
Could not create Makefile due to some reason, probably lack of necessary
libraries and/or headers.  Check the mkmf.log file for more details.  You may
need configuration options.

Provided configuration options:
        --with-opt-dir
        --without-opt-dir
        --with-opt-include
        --without-opt-include=${opt-dir}/include
        --with-opt-lib
        --without-opt-lib=${opt-dir}/lib
        --with-make-prog
        --without-make-prog
        --srcdir=.
        --curdir
        --ruby=D:/Ruby24/bin/$(RUBY_BASE_NAME)
D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:457:in `try_do': The compiler failed to generate an executable file. (RuntimeError)
You have to install development tools first.
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:588:in `try_cpp'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:1095:in `block in have_header'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:945:in `block in checking_for'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:351:in `block (2 levels) in postpone'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:321:in `open'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:351:in `block in postpone'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:321:in `open'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:347:in `postpone'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:944:in `checking_for'
        from D:/Ruby24/lib/ruby/2.4.0/mkmf.rb:1094:in `have_header'
        from extconf.rb:5:in `<main>'

To see why this extension failed to compile, please check the mkmf.log which can be found here:

  D:/Ruby24/lib/ruby/gems/2.4.0/extensions/x86-mingw32/2.4.0/nio4r-2.1.0/mkmf.log

extconf failed, exit code 1

Gem files will remain installed in D:/Ruby24/lib/ruby/gems/2.4.0/gems/nio4r-2.1.0 for inspection.
Results logged to D:/Ruby24/lib/ruby/gems/2.4.0/extensions/x86-mingw32/2.4.0/nio4r-2.1.0/gem_make.out

### mkmf.log

"i686-w64-mingw32-gcc -o conftest.exe -ID:/Ruby24/include/ruby-2.4.0/i386-mingw32 -ID:/Ruby24/include/ruby-2.4.0/ruby/backward -ID:/Ruby24/include/ruby-2.4.0 -I. -D_FORTIFY_SOURCE=2 -D__USE_MINGW_ANSI_STDIO=1 -DFD_SETSIZE=2048 -D_WIN32_WINNT=0x0501 -D__MINGW_USE_VC2005_COMPAT -D_FILE_OFFSET_BITS=64  -march=i686 -mtune=generic -O2 -pipe conftest.c  -L. -LD:/Ruby24/lib -L. -pipe     -lmsvcrt-ruby240  -lgmp -lshell32 -lws2_32 -liphlpapi -limagehlp -lshlwapi  "
checked program was:
/* begin */
1: #include "ruby.h"
2: 
3: #include <winsock2.h>
4: #include <windows.h>
5: int main(int argc, char **argv)
6: {
7:   return 0;
8: }
/* end */

ruby -v
ruby 2.4.2p198 (2017-09-14 revision 59899) [i386-mingw32]

gem -v
2.7.3

色々調べてはみていますが、どうも決定打にかけ解決ができない状態です。
どうか知恵をお貸し願います。