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

Calculating dependencies ... done!
Dependency resolution took 1.00 s (backtrack: 0/20).

[ebuild  N     ] net-firewall/ipset-7.24-r1::gentoo  USE="strip -dist-kernel -modules -modules-compress -modules-sign" 680 KiB

Total: 1 package (1 new), Size of downloads: 680 KiB