/usr/src/linux-headers-4.4.0-24/fs/befs/Makefile is in linux-headers-4.4.0-24 4.4.0-24.43~14.04.1.
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# Makefile for the linux BeOS filesystem routines.
#
obj-$(CONFIG_BEFS_FS) += befs.o
ccflags-$(CONFIG_BEFS_DEBUG) += -DDEBUG
befs-objs := datastream.o btree.o super.o inode.o debug.o io.o linuxvfs.o
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