qmake doesn't work with Windows Kit 18362 in VS2015 environment

When I generate vcxproj files with qmake in VS2015 development environment and Windows Kit 18362, the Additional Dependencies refers to shell32.lib in Windows Kit 17763 which is not installed on my machine.

EXPECTED: Qmake generated vcxproj files use one Windows Kit consistently.

ACTUAL: Qmake somehow determines that shell32.lib is in Windows Kit 17763 (which is not installed), resulting in a linker failure.

Please find the attached sample project to reproduce the issue. The project contains main.cpp, sandbox.pro and sandbox-qmake.bat. The batch file sets up the VS2015 developer environment then calls qmake.

I have defined WS2_32 as a dependency to demonstrate that it is correctly found in Windows Kit 18362 unlike shell32 which is not defined anywhere.

My Windows version is 1903. Visual Studio 2019 is used with VS2015 compiler.