/usr/share/pwlib/make/qt.mak is in libpt-1.10.10-dev 1.10.10-3.1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | GUILIB = -L$(PWLIB_GUIDIR)/lib -lqt
STDCCFLAGS := $(STDCCFLAGS) -I$(PWLIB_GUIDIR)/include
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