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/usr/share/GNUstep/debian/config.mk is in gnustep-make 2.6.2-2.1ubuntu1.

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# -*- makefile -*-
# Configuration variables describing the GNUstep paths

GS_USE_FHS	= yes

GS_MAKE_DIR	= /usr/share/GNUstep/Makefiles

include /usr/share/GNUstep/Makefiles/filesystem.make