build: remove unused all_includes and use AM_CPPFLAGS

Preprocessor flags are best placed in AM_CPPFLAGS. Remove use of the
unused all_includes variable, which is never set.
diff --git a/src/gsm/Makefile.am b/src/gsm/Makefile.am
index 9c7df5a..828aa50 100644
--- a/src/gsm/Makefile.am
+++ b/src/gsm/Makefile.am
@@ -2,7 +2,8 @@
 # Please read Chapter 6 "Library interface versions" of the libtool documentation before making any modification
 LIBVERSION=6:0:1
 
-AM_CFLAGS = -Wall ${GCC_FVISIBILITY_HIDDEN} $(all_includes) -I$(top_srcdir)/include -I$(top_builddir)/include
+AM_CPPFLAGS = -I$(top_srcdir)/include -I$(top_builddir)/include
+AM_CFLAGS = -Wall ${GCC_FVISIBILITY_HIDDEN}
 
 # FIXME: this should eventually go into a milenage/Makefile.am
 noinst_HEADERS = milenage/aes.h milenage/aes_i.h milenage/aes_wrap.h \