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

Calculating dependencies ... done!
Dependency resolution took 0.98 s (backtrack: 0/20).

[ebuild  N     ] acct-group/beep-0::gentoo  0 KiB
[ebuild  N     ] app-misc/beep-1.4.12-r3::gentoo  88 KiB

Total: 2 packages (2 new), Size of downloads: 88 KiB