You can use this option in link descriptions and compilation descriptions. You can use this option to list the include files that are used by the module file.
The files in <list> must be identifiable as include files. If a file is not identifiable as an include file by its extension .h or 00, or by the letter h as the first letter in the file name, you can identify it as an include file by an appended (i).
inc=vma18(i)