CONFIG_NIOS2_BOOT_LINK_OFFSET is not available for thedefaultarchitecture x86.
Result is shown for architecture nios2

Link address offset for booting

configname: CONFIG_NIOS2_BOOT_LINK_OFFSET

Linux Kernel Configuration
└─>Processor type and features
└─>Link address offset for booting
In linux kernel since version 4 (release Date: 2015-04-12)  
This option allows you to set the link address offset of the zImage.
This can be useful if you are on a board which has a small amount of
memory.