Some users have issues with the app-emulation/virtualbox-modules package failing to build. This can be caused by an improper kernel/profile configuration. Verify the chosen kernel and the selected profile match each other. For example, if a hardened profile is set, a hardened kernel should be used. If a default AMD64 profile is set, then the default gentoo-sources should be used. Run the eselect command to view the list of profile options: