I encountered the same problem, that's because the TCL/TK include files and libraries are not where the Makefile expects them... eventually it was sure the files would not be in /usr/local, and I mistakenly thought the files were simply in /usr/include and /usr/lib.
You have to change the following values in the Makefile:
TKLIBS=-L/usr/lib -ltk8.4 -ltcl8.4
That should work provided you installed the tk8.4-dev package.
Hope this helps,