CONFIG_ARC_IPI_DBG is not available for the default architecture x86.
Result is shown for architecture arc
default or selected kernelversion does not have config value CONFIG_ARC_IPI_DBG.
Result is shown for kernelversion 5.6.17

Debug Inter Core interrupts

configname: CONFIG_ARC_IPI_DBG

Linux Kernel Configuration
└─> ARC Architecture Configuration
└─> ARC debugging
└─> Debug Inter Core interrupts