CONFIG_KVM_BOOK3S_HV_P9_TIMING is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

Detailed timing for the P9 entry point

configname: CONFIG_KVM_BOOK3S_HV_P9_TIMING

Linux Kernel Configuration
└─>Virtualization
└─>Detailed timing for the P9 entry point
In linux kernel since version 6 (release Date: 2022-10-02)  
Calculate time taken for each vcpu during vcpu entry and
exit, time spent inside the guest and time spent handling
hypercalls and page faults. The total, minimum and maximum
times in nanoseconds together with the number of executions
are reported in debugfs in kvm/vm#/vcpu#/timings.

If unsure, say N.