kernelconfig_penguin
CONFIG_ARC_NUMBER_OF_INTERRUPTS is not available for the default architecture x86.
Result is shown for architecture arc

Number of interrupts

configname: CONFIG_ARC_NUMBER_OF_INTERRUPTS

Linux Kernel Configuration
└─> ARC Architecture Configuration
└─> ARC CPU Configuration
└─> Number of interrupts

This defines the number of interrupts on the ARCv2HS core.
It affects the size of vector table.
The initial 8 IRQs are fixed (Timer, ICI etc) and although configurable
in hardware, it keep things simple for Linux to assume they are always
present.