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/usr/src/xtables-addons-1.40/xt_ipv4options.Kconfig is in xtables-addons-dkms 1.40-1.

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config NETFILTER_XT_MATCH_IPV4OPTIONS
	tristate '"ipv4options" IPv4 option match support'
	depends on NETFILTER_XTABLES
	---help---
	The ipv4options match can be used to check on the presence or absence
	of one or move IPv4 options.