def parse_makefile(fn, g=None):  # noqa: C901
    """Parse a Makefile-style file.

    A dictionary containing name/value pairs is returned.  If an
    optional dictionary is passed in as the second argument, it is
    used instead of a new dictionary.
    """
    from distutils.text_file import TextFile

    fp = TextFile(
        fn, strip_comments=1, skip_blanks=1, join_lines=1, errors="surrogateescape"
    )

    if g is None:
        g = {}
    done = {}
    notdone = {}

    while True:
        line = fp.readline()
        if line is None:  # eof
            break
        m = _variable_rx.match(line)
        if m:
            n, v = m.group(1, 2)
            v = v.strip()
            # `$$' is a literal `$' in make
            tmpv = v.replace('$$', '')

            if "$" in tmpv:
                notdone[n] = v
            else:
                try:
                    v = int(v)
                except ValueError:
                    # insert literal `$'
                    done[n] = v.replace('$$', '$')
                else:
                    done[n] = v

    # Variables with a 'PY_' prefix in the makefile. These need to
    # be made available without that prefix through sysconfig.
    # Special care is needed to ensure that variable expansion works, even
    # if the expansion uses the name without a prefix.
    renamed_variables = ('CFLAGS', 'LDFLAGS', 'CPPFLAGS')

    # do variable interpolation here
    while notdone:
        for name in list(notdone):
            value = notdone[name]
            m = _findvar1_rx.search(value) or _findvar2_rx.search(value)
            if m:
                n = m.group(1)
                found = True
                if n in done:
                    item = str(done[n])
                elif n in notdone:
                    # get it on a subsequent round
                    found = False
                elif n in os.environ:
                    # do it like make: fall back to environment
                    item = os.environ[n]

                elif n in renamed_variables:
                    if name.startswith('PY_') and name[3:] in renamed_variables:
                        item = ""

                    elif 'PY_' + n in notdone:
                        found = False

                    else:
                        item = str(done['PY_' + n])
                else:
                    done[n] = item = ""
                if found:
                    after = value[m.end() :]
                    value = value[: m.start()] + item + after
                    if "$" in after:
                        notdone[name] = value
                    else:
                        try:
                            value = int(value)
                        except ValueError:
                            done[name] = value.strip()
                        else:
                            done[name] = value
                        del notdone[name]

                        if name.startswith('PY_') and name[3:] in renamed_variables:
                            name = name[3:]
                            if name not in done:
                                done[name] = value
            else:
                # bogus variable reference; just drop it since we can't deal
                del notdone[name]

    fp.close()

    # strip spurious spaces
    for k, v in done.items():
        if isinstance(v, str):
            done[k] = v.strip()

    # save the results in the global dictionary
    g.update(done)
    return g
Parse a Makefile-style file.

    A dictionary containing name/value pairs is returned.  If an
    optional dictionary is passed in as the second argument, it is
    used instead of a new dictionary.
    
product/gradle-plugin/src/main/python/setuptools/_distutils/sysconfig.py