I have a main directory A with two sub directories B and C.
A
B
C
Directory B contains a header file structures.c
structures.c
When referencing to header files relative to your c file you should use #include "path/to/header.h"
#include "path/to/header.h"
The form #include is only used for internal headers or for explicitly added directories (in gcc with the -I option).
#include
-I