/usr/share/GNUstep/Makefiles/Master/ is in gnustep-make 2.6.8-2.1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/GNUstep/Makefiles/Master/application.make
/usr/share/GNUstep/Makefiles/Master/bundle.make
/usr/share/GNUstep/Makefiles/Master/clibrary.make
/usr/share/GNUstep/Makefiles/Master/ctool.make
/usr/share/GNUstep/Makefiles/Master/deb.make
/usr/share/GNUstep/Makefiles/Master/documentation.make
/usr/share/GNUstep/Makefiles/Master/framework.make
/usr/share/GNUstep/Makefiles/Master/gswapp.make
/usr/share/GNUstep/Makefiles/Master/gswbundle.make
/usr/share/GNUstep/Makefiles/Master/java-tool.make
/usr/share/GNUstep/Makefiles/Master/java.make
/usr/share/GNUstep/Makefiles/Master/library.make
/usr/share/GNUstep/Makefiles/Master/nsis.make
/usr/share/GNUstep/Makefiles/Master/objc.make
/usr/share/GNUstep/Makefiles/Master/palette.make
/usr/share/GNUstep/Makefiles/Master/parallel-subdirectories.make
/usr/share/GNUstep/Makefiles/Master/resource-set.make
/usr/share/GNUstep/Makefiles/Master/rpm.make
/usr/share/GNUstep/Makefiles/Master/rules.make
/usr/share/GNUstep/Makefiles/Master/serial-subdirectories.make
/usr/share/GNUstep/Makefiles/Master/service.make
/usr/share/GNUstep/Makefiles/Master/source-distribution.make
/usr/share/GNUstep/Makefiles/Master/subproject.make
/usr/share/GNUstep/Makefiles/Master/test-application.make
/usr/share/GNUstep/Makefiles/Master/test-library.make
/usr/share/GNUstep/Makefiles/Master/test-tool.make
/usr/share/GNUstep/Makefiles/Master/tool.make