kernel/gcov/Makefile - linux - Git at Google

 # SPDX-License-Identifier: GPL-2.0
 ccflags-y := -DSRCTREE='"$(srctree)"' -DOBJTREE='"$(objtree)"'

 obj-y := base.o fs.o
 obj-$(CONFIG_CC_IS_GCC) += gcc_base.o gcc_4_7.o
 obj-$(CONFIG_CC_IS_CLANG) += clang.o
	# SPDX-License-Identifier: GPL-2.0
	ccflags-y := -DSRCTREE='"$(srctree)"' -DOBJTREE='"$(objtree)"'

	obj-y := base.o fs.o
	obj-$(CONFIG_CC_IS_GCC) += gcc_base.o gcc_4_7.o
	obj-$(CONFIG_CC_IS_CLANG) += clang.o