You specified the path to the lib object, but not the path to the header file that should be included. Your compilation command should look something like this:
gcc -I/usr/local/Cellar/graphviz/2.28.0/include -L/usr/local/Cellar/graphviz/2.28.0/lib -lgvc simple.c
(I suggested that -I / usr /.../ 2.28.0 / include is where you can find gvc.h, if you're not sure, use locate *gvc.h to find the path.)
Note that some versions of gcc use the source file to determine which lib files will actually be linked, so you may need to specify the .c file to the path / link files:
gcc -I/usr/local/Cellar/graphviz/2.28.0/include simple.c -L/usr/local/Cellar/graphviz/2.28.0/lib -lgvc ^^^^^^^^
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