/lib/modules/4.10.0-28-generic/build is in linux-headers-4.10.0-28-generic 4.10.0-28.32~16.04.2.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/src/linux-headers-4.10.0-28-generic
/usr/src/linux-headers-4.10.0-28-generic