CONFIG_ARC_DSP_HANDLED is not available for thedefaultarchitecture x86.
Result is shown for architecture arc

CONFIG_ARC_DSP_HANDLED (not configurable)

configname: CONFIG_ARC_DSP_HANDLED

Linux Kernel Configuration
└─>ARC Architecture Configuration
└─>ARC CPU Configuration
└─>ARC_DSP_HANDLED
In linux kernel since version 5.1 (release Date: 2019-05-05)