gh-35118: sage.env.sage_include_directories: Don't use distutils …

…and `SAGE_LIB`

    
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Fixes #33137

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URL: #35118
Reported by: Matthias Köppe
Reviewer(s): François Bissey

src/sage/env.py

@@ -304,17 +304,20 @@ def sage_include_directories(use_sources=False):
         sage: any(os.path.isfile(os.path.join(d, file)) for d in dirs)
         True
     """
-    import distutils.sysconfig
-
-    TOP = SAGE_SRC if use_sources else SAGE_LIB
-
-    dirs = [TOP,
-            distutils.sysconfig.get_python_inc()]
+    if use_sources:
+        dirs = [SAGE_SRC]
+    else:
+        import sage
+        dirs = [os.path.dirname(directory)
+                for directory in sage.__path__]
     try:
         import numpy
-        dirs.insert(1, numpy.get_include())
+        dirs.append(numpy.get_include())
     except ModuleNotFoundError:
         pass
+
+    dirs.append(sysconfig.get_config_var('INCLUDEPY'))
+
     return dirs
 
 def get_cblas_pc_module_name() -> str: