/usr/share/dnsmasq-base/trust-anchors.conf is in dnsmasq-base-lua 2.79-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | # The root DNSSEC trust anchor, valid as at 10/02/2017
# Note that this is a DS record (ie a hash of the root Zone Signing Key)
# If was downloaded from https://data.iana.org/root-anchors/root-anchors.xml
trust-anchor=.,19036,8,2,49AAC11D7B6F6446702E54A1607371607A1A41855200FD2CE1CDDE32F24E8FB5
trust-anchor=.,20326,8,2,E06D44B80B8F1D39A95C0B0D7C65D08458E880409BBC683457104237C7F8EC8D
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