Does Debian supports backticks in the Makefile?

[Igor Korot <ikorot01@gmail.com>]

Hi, ALL,
[code]
  CXX      libpostgres_la-database_postgres.lo
../../libpostgres/database_postgres.cpp:22:10: fatal error:
libpq-fe.h: No such file or directory
   22 | #include "libpq-fe.h"
      |          ^~~~~~~~~~~~
compilation terminated.
make: *** [Makefile:507: libpostgres_la-database_postgres.lo] Error 1
igor@debian:~/dbhandler/Debug/libpostgres$ pg_config --includedir
/usr/include/postgresql
igor@debian:~/dbhandler/Debug/libpostgres$ cat ../../libpostgres/Makefile.am
## Process this file with automake to produce Makefile.in


lib_LTLIBRARIES =  \
    libpostgres.la

libpostgres_la_SOURCES =  \
    database_postgres.cpp \
    database_postgres.h \
    postgres.cpp

libpostgres_la_CXXFLAGS = -D__WXGTK__ \
    -I../../dbinterface \
    `pg_config \
    --includedir`

libpostgres_la_LDFLAGS = -L../dbinterface \
    -ldbinterface \
    `pg_config \
    --libdir` \
    -lpq
igor@debian:~/dbhandler/Debug/libpostgres$

[/code]

How do people write a Makefikle to build on Debian?
It is successfully built on Gentoo and I'm trying to see how hard it
will be to build it on a different distro.

Thank you.