CONFIG_M68060 is not available for the selected architecture x86.
Result is shown for architecture m68k

68060 support

configname: CONFIG_M68060

Linux/68k Kernel Configuration
└─>Platform dependent setup
└─>68060 support
In linux kernel since version 2.6.12 )
If you anticipate running this kernel on a computer with a MC68060
processor, say Y. Otherwise, say N.
selects
CONFIG_CPU_HAS_ADDRESS_SPACES
CONFIG_FPU

depends
NOT CONFIG_MMU_SUN3 or CONFIG_M68KCLASSIC or &