default or selected kernelversion does not have config value CONFIG_IRQ_TIME_ACCOUNTING.
Result is shown for kernelversion 6.2.5

Fine granularity task level IRQ time accounting

configname: CONFIG_IRQ_TIME_ACCOUNTING

Linux Kernel Configuration
└─>Processor type and features
└─>Fine granularity task level IRQ time accounting
In linux kernel since version 2.6.32.3 (release Date: 2010-01-06)  
Select this option to enable fine granularity task irq time
accounting. This is done by reading a timestamp on each
transitions between softirq and hardirq state, so there can be a
small performance impact.

If in doubt, say N here.