/usr/include/polkit-qt-1/PolkitQt1/ is in libpolkit-qt-1-dev 0.103.0-1ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/polkit-qt-1/PolkitQt1/ActionDescription
/usr/include/polkit-qt-1/PolkitQt1/Agent/
/usr/include/polkit-qt-1/PolkitQt1/Agent/Listener
/usr/include/polkit-qt-1/PolkitQt1/Agent/Session
/usr/include/polkit-qt-1/PolkitQt1/Authority
/usr/include/polkit-qt-1/PolkitQt1/Details
/usr/include/polkit-qt-1/PolkitQt1/Gui/
/usr/include/polkit-qt-1/PolkitQt1/Gui/Action
/usr/include/polkit-qt-1/PolkitQt1/Gui/ActionButton
/usr/include/polkit-qt-1/PolkitQt1/Gui/ActionButtons
/usr/include/polkit-qt-1/PolkitQt1/Identity
/usr/include/polkit-qt-1/PolkitQt1/Subject
/usr/include/polkit-qt-1/PolkitQt1/TemporaryAuthorization