/usr/lib/libpolkit-qt-gui-1.so is in libpolkit-qt-1-dev 0.103.0-1ubuntu1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/lib/libpolkit-qt-gui-1.so.1
/usr/lib/libpolkit-qt-gui-1.so.1