<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by http://luca.auditchain.finance -->
<!--2026-05-12 22.59.53-->
<link:linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://luca.pacioli.ai/report/role/ReportToComptroller" xlink:href="report.xsd#ReportToComptroller" xlink:type="simple" />
  <link:calculationLink xlink:role="http://luca.pacioli.ai/report/role/ReportToComptroller" xlink:type="extended">
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_Resources" xlink:label="occ_Resources" xlink:title="occ_Resources" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_LoansIncludingOverdraft" xlink:label="occ_LoansIncludingOverdraft" xlink:title="occ_LoansIncludingOverdraft" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_USBondsAndPremiums" xlink:label="occ_USBondsAndPremiums" xlink:title="occ_USBondsAndPremiums" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_Liabilities" xlink:label="occ_Liabilities" xlink:title="occ_Liabilities" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_Capital" xlink:label="occ_Capital" xlink:title="occ_Capital" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_RealEstateFurnitureAndFixtures" xlink:label="occ_RealEstateFurnitureAndFixtures" xlink:title="occ_RealEstateFurnitureAndFixtures" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_SurplusAndUndividedProfits" xlink:label="occ_SurplusAndUndividedProfits" xlink:title="occ_SurplusAndUndividedProfits" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_RedemptionFundWithUSTreasurer" xlink:label="occ_RedemptionFundWithUSTreasurer" xlink:title="occ_RedemptionFundWithUSTreasurer" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_Circulation" xlink:label="occ_Circulation" xlink:title="occ_Circulation" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_CashAndDueFromBanks" xlink:label="occ_CashAndDueFromBanks" xlink:title="occ_CashAndDueFromBanks" xlink:type="locator" />
    <link:loc xlink:href="https://raw.githubusercontent.com/seattlemethod/occ/refs/heads/main/base/occ.xsd#occ_Deposits" xlink:label="occ_Deposits" xlink:title="occ_Deposits" xlink:type="locator" />
    <link:calculationArc order="1.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Resources" xlink:to="occ_LoansIncludingOverdraft" xlink:title="calculation: occ_Resources to occ_LoansIncludingOverdraft" xlink:type="arc" />
    <link:calculationArc order="2.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Resources" xlink:to="occ_USBondsAndPremiums" xlink:title="calculation: occ_Resources to occ_USBondsAndPremiums" xlink:type="arc" />
    <link:calculationArc order="3.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Liabilities" xlink:to="occ_Capital" xlink:title="calculation: occ_Liabilities to occ_Capital" xlink:type="arc" />
    <link:calculationArc order="4.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Resources" xlink:to="occ_RealEstateFurnitureAndFixtures" xlink:title="calculation: occ_Resources to occ_RealEstateFurnitureAndFixtures" xlink:type="arc" />
    <link:calculationArc order="5.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Liabilities" xlink:to="occ_SurplusAndUndividedProfits" xlink:title="calculation: occ_Liabilities to occ_SurplusAndUndividedProfits" xlink:type="arc" />
    <link:calculationArc order="6.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Resources" xlink:to="occ_RedemptionFundWithUSTreasurer" xlink:title="calculation: occ_Resources to occ_RedemptionFundWithUSTreasurer" xlink:type="arc" />
    <link:calculationArc order="7.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Liabilities" xlink:to="occ_Circulation" xlink:title="calculation: occ_Liabilities to occ_Circulation" xlink:type="arc" />
    <link:calculationArc order="8.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Resources" xlink:to="occ_CashAndDueFromBanks" xlink:title="calculation: occ_Resources to occ_CashAndDueFromBanks" xlink:type="arc" />
    <link:calculationArc order="9.0" priority="1" use="optional" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="occ_Liabilities" xlink:to="occ_Deposits" xlink:title="calculation: occ_Liabilities to occ_Deposits" xlink:type="arc" />
  </link:calculationLink>
</link:linkbase>