/usr/src/linux-headers-4.4.0-24/fs/tracefs/Makefile is in linux-headers-4.4.0-24 4.4.0-24.43~14.04.1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | tracefs-objs := inode.o
obj-$(CONFIG_TRACING) += tracefs.o
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