CONFIG_ARM64_DEBUG_PRIORITY_MASKING is not available for thedefaultarchitecture x86.
Result is shown for architecture arm64

Debug interrupt priority masking

configname: CONFIG_ARM64_DEBUG_PRIORITY_MASKING

Linux Kernel Configuration
└─>Kernel Features
└─>Debug interrupt priority masking
In linux kernel since version 5.1 (release Date: 2019-05-05)  
This adds runtime checks to functions enabling/disabling
interrupts when using priority masking. The additional checks verify
the validity of ICC_PMR_EL1 when calling concerned functions.

If unsure, say N