CONFIG_MULTI_IRQ_HANDLER is not available for thedefaultarchitecture x86.
Result is shown for architecture arm

CONFIG_MULTI_IRQ_HANDLER (not configurable)

configname: CONFIG_MULTI_IRQ_HANDLER

Linux Kernel Configuration
└─>System Type
└─>MULTI_IRQ_HANDLER
In linux kernel since version 2.6.38 (release Date: 2011-03-14)  
Allow each machine to specify it's own IRQ handler at run time.

is depended by
CONFIG_ARCH_PXA