/usr/include/polkit-qt-1/ is in libpolkit-qt-1-dev 0.112.0-4.
This file is owned by root:root, with mode 0o755.
..
/usr/include/polkit-qt-1/PolkitQt1/
/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
/usr/include/polkit-qt-1/polkitqt1-actiondescription.h
/usr/include/polkit-qt-1/polkitqt1-agent-listener.h
/usr/include/polkit-qt-1/polkitqt1-agent-session.h
/usr/include/polkit-qt-1/polkitqt1-authority.h
/usr/include/polkit-qt-1/polkitqt1-details.h
/usr/include/polkit-qt-1/polkitqt1-export.h
/usr/include/polkit-qt-1/polkitqt1-gui-action.h
/usr/include/polkit-qt-1/polkitqt1-gui-actionbutton.h
/usr/include/polkit-qt-1/polkitqt1-gui-actionbuttons.h
/usr/include/polkit-qt-1/polkitqt1-identity.h
/usr/include/polkit-qt-1/polkitqt1-subject.h
/usr/include/polkit-qt-1/polkitqt1-temporaryauthorization.h
/usr/include/polkit-qt-1/polkitqt1-version.h