These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.51 s (backtrack: 0/20).

[ebuild     U  ] sys-kernel/linux-headers-7.1::gentoo [6.19::gentoo] USE="-headers-only" 154596 KiB

Total: 1 package (1 upgrade), Size of downloads: 154596 KiB