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

Calculating dependencies ... done!
Dependency resolution took 1.12 s (backtrack: 0/20).

[ebuild  N     ] acct-group/clamav-0-r3::gentoo  0 KiB
[ebuild  N     ] acct-user/clamav-0-r3::gentoo  0 KiB
[ebuild  N     ] app-antivirus/clamav-1.4.4:0/lts::gentoo  USE="clamapp system-mspack -clamonacc -debug -doc -experimental -libclamav-only -milter -rar (-selinux) (-systemd) -test" 27731 KiB

Total: 3 packages (3 new), Size of downloads: 27731 KiB