Currently, it is only tried by two places:
(1) place using prefix
(2) system place by gcc -print-file-name=crt1.o
But it is possible to have different prefix (like make distcheck time).
We should try more places to find it:
(3) $prefix-of-gpgrt-config/lib/pkg-config
(4) $prefix-of-gpgrt-config/lib/$host-triplet/pkg-config