You can find an explanation of this error in Appendix B Errors Generated by Make.
Every line in a recipe must begin with a tab character. The recipes starting with $(C++) and $(CC) near the top of your file do not seem to start with a tab character.
Additionally, the section
INCLUDE = \
-I./usr/include/sys
-I./Headers \
seems to be missing a backslash after sys and that same section (and many more) have superfluous empty lines.