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

Calculating dependencies ... done!
Dependency resolution took 1.01 s (backtrack: 0/20).

[ebuild  N     ] dev-perl/IPC-System-Simple-1.300.0::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 32 KiB
[ebuild  N     ] dev-perl/File-BaseDir-0.90.0::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 22 KiB
[ebuild  N     ] dev-perl/File-DesktopEntry-0.230.0::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 18 KiB

Total: 3 packages (3 new), Size of downloads: 70 KiB