..., where we need to use it (separate commits) for build-tree testing, similar
to 'gcc/Makefile.in:site.exp':

    # TEST_ALWAYS_FLAGS are flags that should be passed to every compilation.
    # They are passed first to allow individual tests to override them.
    	@echo "set TEST_ALWAYS_FLAGS \"$(SYSROOT_CFLAGS_FOR_TARGET)\"" >> ./site.tmp

	PR testsuite/109951
	* Makefile.tpl (BASE_TARGET_EXPORTS): Add
	'SYSROOT_CFLAGS_FOR_TARGET'.
	* Makefile.in: Regenerate.

Co-authored-by: Chung-Lin Tang <cltang@codesourcery.com>