If you wish to compile kernel modules, you often need to symlink "/lib/modules/'uname -r'/build" to the unpacked and prepared kernel source.
For example, if you unpacked your kernel source at /usr/src/linux-rpi-4.19.81, then you would do this: $ sudo ln -s /usr/src/linux-rpi-4.19.81 /lib/modules/4.19.81-piCore-v7l/build