default or selected kernelversion does not have config value CONFIG_TCM_USER.
Result is shown for kernelversion 5.4.159

TCM/USER Subsystem Plugin for Linux

modulename: target_core_user.ko

configname: CONFIG_TCM_USER

Linux Kernel Configuration
└─>Device Drivers
└─>Generic Target Core Mod (TCM) and ConfigFS Infrastructure
└─>TCM/USER Subsystem Plugin for Linux
In linux kernel since version 3.18 (release Date: 2014-12-07)  
Say Y here to enable the TCM/USER subsystem plugin for a userspace
process to handle requests

source code: