default or selected kernelversion does not have config value CONFIG_USB_GADGET_PXA27X.
Result is shown for kernelversion 5.6.18

PXA 27x

configname: CONFIG_USB_GADGET_PXA27X

USB Peripheral Controller
└─>PXA 27x
In linux kernel since version 2.6.26 (release Date: 2008-07-13)  
Intel's PXA 27x series XScale ARM v5TE processors include
an integrated full speed USB 1.1 device controller.

It has up to 23 endpoints, as well as endpoint zero (for
control transfers).

Say "y" to link the driver statically, or "m" to build a
dynamically linked module called "pxa27x_udc" and force all
gadget drivers to also be dynamically linked.