diff -rupN linux-5.4.71-bak/arch/x86/entry/Makefile linux-5.4.71/arch/x86/entry/Makefile
--- linux-5.4.71-bak/arch/x86/entry/Makefile	2021-03-31 07:37:51.209894751 +0200
+++ linux-5.4.71/arch/x86/entry/Makefile	2021-03-31 07:40:01.031657854 +0200
@@ -7,11 +7,12 @@ OBJECT_FILES_NON_STANDARD_entry_64_compa
 
 CFLAGS_syscall_64.o		+= $(call cc-option,-Wno-override-init,)
 CFLAGS_syscall_32.o		+= $(call cc-option,-Wno-override-init,)
-obj-y				:= entry_$(BITS).o thunk_$(BITS).o syscall_$(BITS).o
+obj-y				:= entry_$(BITS).o syscall_$(BITS).o
 obj-y				+= common.o
 
 obj-y				+= vdso/
 obj-y				+= vsyscall/
 
 obj-$(CONFIG_IA32_EMULATION)	+= entry_64_compat.o syscall_32.o
+obj-$(CONFIG_PREEMPTION)		+= thunk_$(BITS).o
 
diff -rupN linux-5.4.71-bak/arch/x86/entry/thunk_32.S linux-5.4.71/arch/x86/entry/thunk_32.S
--- linux-5.4.71-bak/arch/x86/entry/thunk_32.S	2021-03-31 07:37:51.209894751 +0200
+++ linux-5.4.71/arch/x86/entry/thunk_32.S	2021-03-31 07:41:12.507459778 +0200
@@ -34,10 +34,8 @@
 	THUNK trace_hardirqs_off_thunk,trace_hardirqs_off_caller,1
 #endif
 
-#ifdef CONFIG_PREEMPTION
 	THUNK ___preempt_schedule, preempt_schedule
 	THUNK ___preempt_schedule_notrace, preempt_schedule_notrace
 	EXPORT_SYMBOL(___preempt_schedule)
 	EXPORT_SYMBOL(___preempt_schedule_notrace)
-#endif
 
diff -rupN linux-5.4.71-bak/arch/x86/entry/thunk_64.S linux-5.4.71/arch/x86/entry/thunk_64.S
--- linux-5.4.71-bak/arch/x86/entry/thunk_64.S	2021-03-31 07:37:51.209894751 +0200
+++ linux-5.4.71/arch/x86/entry/thunk_64.S	2021-03-31 07:41:09.934157585 +0200
@@ -46,16 +46,13 @@
 	THUNK lockdep_sys_exit_thunk,lockdep_sys_exit
 #endif
 
-#ifdef CONFIG_PREEMPTION
 	THUNK ___preempt_schedule, preempt_schedule
 	THUNK ___preempt_schedule_notrace, preempt_schedule_notrace
 	EXPORT_SYMBOL(___preempt_schedule)
 	EXPORT_SYMBOL(___preempt_schedule_notrace)
-#endif
 
 #if defined(CONFIG_TRACE_IRQFLAGS) \
- || defined(CONFIG_DEBUG_LOCK_ALLOC) \
- || defined(CONFIG_PREEMPTION)
+ || defined(CONFIG_DEBUG_LOCK_ALLOC)
 .L_restore:
 	popq %r11
 	popq %r10
diff -rupN linux-5.4.71-bak/arch/x86/um/Makefile linux-5.4.71/arch/x86/um/Makefile
--- linux-5.4.71-bak/arch/x86/um/Makefile	2021-03-31 07:37:51.226561216 +0200
+++ linux-5.4.71/arch/x86/um/Makefile	2021-03-31 07:38:34.422705542 +0200
@@ -26,7 +26,8 @@ else
 
 obj-y += syscalls_64.o vdso/
 
-subarch-y = ../lib/csum-partial_64.o ../lib/memcpy_64.o ../entry/thunk_64.o
+subarch-y = ../lib/csum-partial_64.o ../lib/memcpy_64.o
+subarch-$(CONFIG_PREEMPTION) += ../entry/thunk_64.o
 
 endif