( for r in `make -VTESTS`; do echo $r; done ) \
    | sed  -En '\:^.*/[^/]*$$:s:^(.+)/[^/]*$$:\1:p' \
    | ( while read r; do
            C=1
            while [ $C = 1 ]; do
                echo $r;
                if echo $r | grep '/' > /dev/null; then
                    r=`dirname $r`
                else
                    C=0
                fi
            done
        done
      ) | sort -ur