Смотря как считать зависимости. Можно gcc и даже systemd насчитать.

$ emerge -pvte gimp
...
[nomerge       ] gnome-base/gnome-control-center-42.2:2::gentoo  USE="bluetooth cups gnome-online-accounts ibus networkmanager systemd wayland -debug (-elogind) -kerberos -test" INPUT_DEVICES="wacom"
[nomerge       ]  gnome-base/gnome-settings-daemon-42.2::gentoo  USE="colord cups modemmanager networkmanager systemd udev wayland -debug (-elogind) -smartcard (-test)" INPUT_DEVICES="wacom"
[ebuild   R    ]   dev-libs/libgweather-4.0.0:4/4-0::gentoo  USE="gtk-doc introspection vala -test" 0 KiB
[ebuild   R    ]    sci-geosciences/geocode-glib-3.26.2::gentoo  USE="gtk-doc introspection -test" 72 KiB
[ebuild   R    ]     net-libs/libsoup-2.74.2:2.4::gentoo  USE="gtk-doc introspection ssl sysprof vala -brotli -gssapi -samba -test" ABI_X86="(64) -32 (-x32)" 1 463 KiB
[ebuild   R    ]      net-libs/glib-networking-2.72.0-r1::gentoo  USE="gnome libproxy ssl -test" ABI_X86="(64) -32 (-x32)" 0 KiB
[ebuild   R    ]       net-libs/libproxy-0.4.17-r1::gentoo  USE="gnome networkmanager -kde -mono -spidermonkey -test -webkit" ABI_X86="(64) -32 (-x32)" 0 KiB
...
[nomerge       ] dev-libs/appstream-glib-0.7.18-r1:0/8::gentoo  USE="gtk-doc introspection -fonts -stemmer"
[nomerge       ]  net-libs/libsoup-2.74.2:2.4::gentoo  USE="gtk-doc introspection ssl sysprof vala -brotli -gssapi -samba -test" ABI_X86="(64) -32 (-x32)"
[ebuild   R    ]   net-libs/libpsl-0.21.0::gentoo  USE="icu idn man" ABI_X86="(64) -32 (-x32)" 9 002 KiB