CONFIG_PHYS48_TO_HT40 is not available for thedefaultarchitecture x86.
Result is shown for architecture mips

CONFIG_PHYS48_TO_HT40 (not configurable)

configname: CONFIG_PHYS48_TO_HT40

Linux Kernel Configuration
└─>PHYS48_TO_HT40
In linux kernel since version 3.19 (release Date: 2015-02-08)