In the folder “qe-7.2/EPW/ZG/src” you should be able to find the “Makefile” and “make.depend”. You can copy those files in your directory of the version you tried to compile.
If the error persists please try to type “make” in the directory “qe-7.2/EPW/ZG/src” and let me know what error you see.
Note: if you are not planning to use ZG, you can proceed without the “make.depend” file in “qe-7.2/EPW/ZG/src”.