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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def _find_observable_paths(extra_files=None):
 """Finds all paths that should be observed."""

    rv = set(
        os.path.dirname(os.path.abspath(x)) if os.path.isfile(x) else os.path.abspath(x)
        for x in sys.path
    )

    for filename in extra_files or ():
        rv.add(os.path.dirname(os.path.abspath(filename)))

    for module in list(sys.modules.values()):
        fn = getattr(module, "__file__", None)
        if fn is None:
            continue
        fn = os.path.abspath(fn)
        rv.add(os.path.dirname(fn))

    return _find_common_roots(rv)