interaction with dependency tracking and subdir-objects

[Robert Collins]

The following:

AUTOMAKE_OPTIONS = subdir-objects
bin_PROGRAMS = foo
foo_SOURCES = $(top_srcdir)/main.c

is legal AFAIK, and while the $(top_srcdir) is somewhat redundant, it
could get used when including some common rules via an automake
include..

unfortunately it generates the following dependency file path:
.deps/$(top_srcdir)/main.Po, which can fail in VPATH builds.

as a result I'd like to propose that dependencies get placed in 
the same relative directory as the source file resides, not the same
directory as the Makefile.

ie for this case $(top_builddir)/.deps/main.c

thoughts?
Rob

depend5.test
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