CONFIG_M68040 is not available for the selected architecture x86.
Result is shown for architecture m68k

68040 support

configname: CONFIG_M68040

Linux/68k Kernel Configuration
└─>Platform dependent setup
└─>68040 support
In linux kernel since version 2.6.12 )
If you anticipate running this kernel on a computer with a MC68LC040
or MC68040 processor, say Y. Otherwise, say N. Note that an
MC68EC040 will not work, as it does not include an MMU (Memory
Management Unit).
selects
CONFIG_GENERIC_ATOMIC64
CONFIG_CPU_HAS_ADDRESS_SPACES
CONFIG_FPU

depends
NOT CONFIG_MMU_SUN3 or CONFIG_M68KCLASSIC or &