My makefile results in: No rule to make target `arch/x86/tools/relocs.c', needed

I am using Ubuntu 12.04. I wrote a simple hello world kernel module (hello.c). I wrote the folllowing makefile for it:

obj-m+=hello.o
KDIR:= /usr/src/linux-headers-3.2.0-24-generic-pae
all:
     $(MAKE) -C $(KDIR) SUBDIRS=$(PWD) modules
clean:
     rm -rf *.o *.ko *.mod.* *.symvers *.order 

But this error cropped up when I did make from kernel:

make[1]: Entering directory `/usr/src/linux-headers-3.2.0-24-generic-pae'
make[2]: *** No rule to make target `arch/x86/tools/relocs.c', needed
by `arch/x86/tools/relocs'.  Stop.

hello.c and makefile are in /Documents/module_prog. I ran make from that directory.

What is causing this error and how can I fix it?

In the make file, just change SUBDIRS=$(PWD) into M=$(shell pwd)...

Works like charm

i386 headers required:

sudo apt-get install linux-headers-$(uname -r | sed 's/\(.*\)-[a-z]*/\1/'):i386

Example:

sudo apt-get install linux-headers-5.4.0-42:i386