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/usr/lib/pkgconfig/libxdg-basedir.pc is in libxdg-basedir-dev 1.1.1-2.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include 

Name: libxdg-basedir
Description: An implementation of the XDG Base Directory specification
Version: 1.1.1
Libs: -L${libdir} -lxdg-basedir
Cflags: -I${includedir}