Catching passed options to makeinfo

I want to use a makefile to run makeinfo.  Bun need a good way
to pass makeinfo options such as --split=3Dchapter and others the
user wants to apply.

How can I handle this?

I want to avoid passing using a variable like this

make -f myfile.mk opt=3D--split=3Dchapter

Rather, I want a direct setting like thisn

make -f myfile.mk -- --html --split=3Dchapter

And be able to pass all option to the command part of a=20
makefile rule.