<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#Cover" roleURI="http://ibacquisitionscorp.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#BalanceSheets" roleURI="http://ibacquisitionscorp.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#BalanceSheetsParenthetical" roleURI="http://ibacquisitionscorp.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#StatementsOfOperations" roleURI="http://ibacquisitionscorp.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#StatementsOfChangesInStockholdersDeficitEquity" roleURI="http://ibacquisitionscorp.com/role/StatementsOfChangesInStockholdersDeficitEquity" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#StatementsOfCashFlows" roleURI="http://ibacquisitionscorp.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#DescriptionOfOrganizationAndBusinessOperations" roleURI="http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperations" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#InitialPublicOffering" roleURI="http://ibacquisitionscorp.com/role/InitialPublicOffering" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#PrivatePlacement" roleURI="http://ibacquisitionscorp.com/role/PrivatePlacement" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#RelatedPartyTransactions" roleURI="http://ibacquisitionscorp.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#CommitmentsAndContingency" roleURI="http://ibacquisitionscorp.com/role/CommitmentsAndContingency" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#StockholdersDeficitEquity" roleURI="http://ibacquisitionscorp.com/role/StockholdersDeficitEquity" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#FairValueMeasurements" roleURI="http://ibacquisitionscorp.com/role/FairValueMeasurements" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SegmentInformation" roleURI="http://ibacquisitionscorp.com/role/SegmentInformation" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SubsequentEvents" roleURI="http://ibacquisitionscorp.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SummaryOfSignificantAccountingPoliciesTables" roleURI="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#RelatedPartyTransactionsTables" roleURI="http://ibacquisitionscorp.com/role/RelatedPartyTransactionsTables" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#FairValueMeasurementsTables" roleURI="http://ibacquisitionscorp.com/role/FairValueMeasurementsTables" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#DescriptionOfOrganizationAndBusinessOperationsDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperationsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#ScheduleOfCommonStockSubjectToRedemptionDetails" roleURI="http://ibacquisitionscorp.com/role/ScheduleOfCommonStockSubjectToRedemptionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#ScheduleOfBasicAndDilutedNetLossIncomePerCommonStockDetails" roleURI="http://ibacquisitionscorp.com/role/ScheduleOfBasicAndDilutedNetLossIncomePerCommonStockDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#InitialPublicOfferingDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/InitialPublicOfferingDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#PrivatePlacementDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/PrivatePlacementDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#ScheduleOfFairValueOfMarketAssumptionsUsedInFounderShareValuationsDetails" roleURI="http://ibacquisitionscorp.com/role/ScheduleOfFairValueOfMarketAssumptionsUsedInFounderShareValuationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#CommitmentsAndContingencyDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/CommitmentsAndContingencyDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#StockholdersDeficitEquityDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/StockholdersDeficitEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#ScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" roleURI="http://ibacquisitionscorp.com/role/ScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#FairValueMeasurementsDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/FairValueMeasurementsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ibac-20260630.xsd#SubsequentEventsDetailsNarrative" roleURI="http://ibacquisitionscorp.com/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/BalanceSheets" xlink:title="00000002 - Statement - Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedCashCurrent" xlink:label="loc_us-gaapRestrictedCashCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapRestrictedCashCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidInsurance" xlink:label="loc_us-gaapPrepaidInsurance" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidInsurance" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidTaxes" xlink:label="loc_us-gaapPrepaidTaxes" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsHeldInTrustNoncurrent" xlink:label="loc_us-gaapAssetsHeldInTrustNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsHeldInTrustNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapTaxesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_ExciseTaxPayableCurrent" xlink:label="loc_IBACExciseTaxPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_IBACExciseTaxPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" xlink:type="arc" weight="1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_InterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" xlink:label="loc_IBACInterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IBACInterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/StatementsOfChangesInStockholdersDeficitEquity" xlink:title="00000005 - Statement - Statements of Changes in Stockholders&apos; (Deficit) Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_InterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" xlink:label="loc_IBACInterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IBACInterestAndDividendsEarnedOnCashAndInvestmentsHeldInTrustAccount" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidInsurance" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidInsurance" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidInsurance" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidTaxes" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidTaxes" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidTaxes" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_IncreaseDecreaseInExciseTaxesPayable" xlink:label="loc_IBACIncreaseDecreaseInExciseTaxesPayable" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IBACIncreaseDecreaseInExciseTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_CashWithdrawnFromTrustAccountToPayIncomeTaxes" xlink:label="loc_IBACCashWithdrawnFromTrustAccountToPayIncomeTaxes" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_IBACCashWithdrawnFromTrustAccountToPayIncomeTaxes" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="ibac-20260630.xsd#IBAC_CashWithdrawnFromTrustAccountInConnectionWithRedemption" xlink:label="loc_IBACCashWithdrawnFromTrustAccountInConnectionWithRedemption" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_IBACCashWithdrawnFromTrustAccountInConnectionWithRedemption" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfCommonStock" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfCommonStock" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperations" xlink:title="999012 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="999013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/InitialPublicOffering" xlink:title="999014 - Disclosure - INITIAL PUBLIC OFFERING" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/PrivatePlacement" xlink:title="999015 - Disclosure - PRIVATE PLACEMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/RelatedPartyTransactions" xlink:title="999016 - Disclosure - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/CommitmentsAndContingency" xlink:title="999017 - Disclosure - COMMITMENTS AND CONTINGENCY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/StockholdersDeficitEquity" xlink:title="999018 - Disclosure - STOCKHOLDERS&#8217; (DEFICIT) EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/FairValueMeasurements" xlink:title="999019 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SegmentInformation" xlink:title="999020 - Disclosure - SEGMENT INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SubsequentEvents" xlink:title="999021 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999023 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/RelatedPartyTransactionsTables" xlink:title="999024 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/FairValueMeasurementsTables" xlink:title="999025 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/DescriptionOfOrganizationAndBusinessOperationsDetailsNarrative" xlink:title="999026 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/ScheduleOfCommonStockSubjectToRedemptionDetails" xlink:title="999027 - Disclosure - SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/ScheduleOfBasicAndDilutedNetLossIncomePerCommonStockDetails" xlink:title="999028 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999029 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/InitialPublicOfferingDetailsNarrative" xlink:title="999030 - Disclosure - INITIAL PUBLIC OFFERING (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/PrivatePlacementDetailsNarrative" xlink:title="999031 - Disclosure - PRIVATE PLACEMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/ScheduleOfFairValueOfMarketAssumptionsUsedInFounderShareValuationsDetails" xlink:title="999032 - Disclosure - SCHEDULE OF FAIR VALUE OF MARKET ASSUMPTIONS USED IN THE FOUNDER SHARE VALUATIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999033 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/CommitmentsAndContingencyDetailsNarrative" xlink:title="999034 - Disclosure - COMMITMENTS AND CONTINGENCY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/StockholdersDeficitEquityDetailsNarrative" xlink:title="999035 - Disclosure - STOCKHOLDERS&#8217; (DEFICIT) EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/ScheduleOfAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" xlink:title="999036 - Disclosure - SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/FairValueMeasurementsDetailsNarrative" xlink:title="999037 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ibacquisitionscorp.com/role/SubsequentEventsDetailsNarrative" xlink:title="999038 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
