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/usr/share/lintian/overrides/r-cran-foptions is in r-cran-foptions 3022.85-2.

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The actual contents of the file can be viewed below.

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r-cran-foptions: extra-license-file usr/lib/R/site-library/fOptions/DocCopying.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/FAQ.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/README.html
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/FAQ.html
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/DocClassification.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/DocRmetrics.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/DocCopying.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/DocFactSheet.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/DocRefcard.pdf
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/CHANGES.html
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/COPYRIGHT.html
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/demoIndex
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitHestonNandiGarchFit.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitBinomialTreeOptions.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitPlainVanillaOptions.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitHestonnandiGarchOption.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/Makefile
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runTests.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitMonteCarloOptions.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitLowDiscrepancy.R
r-cran-foptions: executable-not-elf-or-script ./usr/lib/R/site-library/fOptions/unitTests/runitBasicAmericanOptions.R
r-cran-foptions: package-contains-empty-directory usr/lib/R/site-library/fOptions/doc/