CONFIG_KVM_BOOK3S_32_HANDLER is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

CONFIG_KVM_BOOK3S_32_HANDLER (not configurable)

configname: CONFIG_KVM_BOOK3S_32_HANDLER

Linux Kernel Configuration
└─>Virtualization
└─>KVM_BOOK3S_32_HANDLER
In linux kernel since version 2.6.35 (release Date: 2010-08-01)