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

Calculating dependencies ... done!
Dependency resolution took 1.02 s (backtrack: 0/20).

[ebuild  N     ] dev-perl/File-Which-1.270.0-r1::gentoo  USE="-pwhich -test" PERL_FEATURES="ithreads (-debug) -quadmath" 25 KiB
[ebuild  N     ] virtual/fortran-0-r1::gentoo  USE="openmp" 0 KiB
[ebuild  N     ] dev-perl/ExtUtils-F77-1.260.0-r1::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 13 KiB

Total: 3 packages (3 new), Size of downloads: 38 KiB