CONFIG_MATHEMU is not available for thedefaultarchitecture x86.
Result is shown for architecture alpha

Kernel FP software completion

modulename: math-emu.ko

configname: CONFIG_MATHEMU

Linux Kernel Configuration
└─>Kernel FP software completion
In linux kernel since version 2.6.12  
This option is required for IEEE compliant floating point arithmetic
on the Alpha. The only time you would ever not say Y is to say M in
order to debug the code. Say Y unless you know what you are doing.

source code: