MCU-PLUS-SDK-AM243X: Cannot set breakpoints in files other than main.c

Tool/software:

Hello,

I am debugging using CCS, but I cannot set breakpoints in files other than main.c.
Could you please advise me on how to resolve this issue?

[Phenomenon]
After setting a breakpoint in main.c and breaking there, I can move to other files using step into and continue debugging with step execution.
I can also reference parameter values.
However, when I try to set a Software BreakPoint in the same file, it immediately becomes disabled.

When I try to check the checkbox for the BreakPoint, the following error is displayed.

This phenomenon occurs with Hardware BreakPoints as well, and it happens in any file as long as it is not main.c.

[Debugging Environment]
The build is done using a makefile, not a CCS project.
The debugging procedure is as follows:

1. In Target Configurations, execute "Launch Selected Configuration"
2. In Debug, execute "Connect Target"
3. Execute Reset CPU
4. Load .out file created by the makefile

To make the files accessible, I have specified the path where the makefile was executed in advance.

The compilation options in the makefile are as follows, and the -g option is specified without any optimization.

CFLAGS:=--target=arm-arm-none-eabi \
        -mcpu=cortex-r5 \
        -mfloat-abi=hard \
        -mfpu=vfpv3-d16 \
        -mlittle-endian \
        -marm \
        -DSOC_AM243X \
        -D_DEBUG_=1 \
        -DTX_INCLUDE_USER_DEFINE_FILE \
        -g \
        -Wall \
        -Wno-gnu-variable-sized-type-not-at-end \
        -Wno-unused-function \
        -fno-short-enums \

[Using]
Code Composer Studio: Version: 11.1.0.00011
XDS110