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

Calculating dependencies ... done!
Dependency resolution took 0.99 s (backtrack: 0/20).

[ebuild  N     ] acct-group/dnsmasq-0-r3::gentoo  0 KiB
[ebuild  N     ] acct-user/dnsmasq-0-r3::gentoo  0 KiB
[ebuild  N     ] net-dns/dnsmasq-2.92_p2::gentoo  USE="dbus dhcp dumpfile inotify ipv6 loop nls -auth-dns -conntrack -dhcp-tools -dnssec -id -idn -libidn2 -lua -nettlehash -script (-selinux) -static -tftp -verify-sig" LUA_SINGLE_TARGET="lua5-1 -lua5-3 -lua5-4 -luajit" 624 KiB

Total: 3 packages (3 new), Size of downloads: 624 KiB