<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- 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="ioni-20260630.xsd#Cover" roleURI="http://iondigitalcorp.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#BalanceSheets" roleURI="http://iondigitalcorp.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#BalanceSheetsParenthetical" roleURI="http://iondigitalcorp.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#StatementsOfOperations" roleURI="http://iondigitalcorp.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#StatementsOfStockholdersEquity" roleURI="http://iondigitalcorp.com/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#StatementsOfCashFlows" roleURI="http://iondigitalcorp.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#OrganizationAndOperations" roleURI="http://iondigitalcorp.com/role/OrganizationAndOperations" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#TreasuryLeaseAndCustodyAgreement" roleURI="http://iondigitalcorp.com/role/TreasuryLeaseAndCustodyAgreement" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#YieldIncome" roleURI="http://iondigitalcorp.com/role/YieldIncome" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SegmentReporting" roleURI="http://iondigitalcorp.com/role/SegmentReporting" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#Prepayments" roleURI="http://iondigitalcorp.com/role/Prepayments" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#IntangibleAssets" roleURI="http://iondigitalcorp.com/role/IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#Related-partyTransactions" roleURI="http://iondigitalcorp.com/role/Related-partyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#LoansPayable" roleURI="http://iondigitalcorp.com/role/LoansPayable" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilities" roleURI="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#StockholdersEquity" roleURI="http://iondigitalcorp.com/role/StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SubsequentEvents" roleURI="http://iondigitalcorp.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SummaryOfSignificantAccountingPoliciesTables" roleURI="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesTables" roleURI="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#OrganizationAndOperationsDetailsNarrative" roleURI="http://iondigitalcorp.com/role/OrganizationAndOperationsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfEstimatedUsefulLivesOfAssetCategoriesDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfEstimatedUsefulLivesOfAssetCategoriesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetailsParenthetical" roleURI="http://iondigitalcorp.com/role/ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfDilutedWeightedAverageCommonSharesDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfDilutedWeightedAverageCommonSharesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfFairValueOfDerivativeLiabilitiesDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfFairValueOfDerivativeLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#TreasuryLeaseAndCustodyAgreementDetailsNarrative" roleURI="http://iondigitalcorp.com/role/TreasuryLeaseAndCustodyAgreementDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#YieldIncomeDetailsNarrative" roleURI="http://iondigitalcorp.com/role/YieldIncomeDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SegmentReportingDetailsNarrative" roleURI="http://iondigitalcorp.com/role/SegmentReportingDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#PrepaymentsDetailsNarrative" roleURI="http://iondigitalcorp.com/role/PrepaymentsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#IntangibleAssetsDetailsNarrative" roleURI="http://iondigitalcorp.com/role/IntangibleAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#Related-partyTransactionsDetailsNarrative" roleURI="http://iondigitalcorp.com/role/Related-partyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#LoansPayableDetailsNarrative" roleURI="http://iondigitalcorp.com/role/LoansPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfBlack-scholesModelDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfBlack-scholesModelDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ScheduleOfChangeInDerivativeLiabilitiesDetails" roleURI="http://iondigitalcorp.com/role/ScheduleOfChangeInDerivativeLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesDetailsNarrative" roleURI="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#StockholdersEquityDetailsNarrative" roleURI="http://iondigitalcorp.com/role/StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="ioni-20260630.xsd#SubsequentEventsDetailsNarrative" roleURI="http://iondigitalcorp.com/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
      <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_OtherReceivablesNetCurrent" xlink:label="loc_us-gaapOtherReceivablesNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_DueFromRelatedParty" xlink:label="loc_IONIDueFromRelatedParty" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_IONIDueFromRelatedParty" 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_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" 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_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" 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_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" 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_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapInterestPayableCurrent" 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_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_DueToRelatedParties" xlink:label="loc_IONIDueToRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IONIDueToRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_NotesPayablesCurrent" xlink:label="loc_IONINotesPayablesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IONINotesPayablesCurrent" 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_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" 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_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" 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_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLoansPayableCurrent" 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="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" 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_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" 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_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" 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:calculationArc order="3" 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://iondigitalcorp.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed Consolidated 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_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" 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_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapProfessionalFees" 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_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" 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_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" 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="ioni-20260630.xsd#IONI_YieldIncome" xlink:label="loc_IONIYieldIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IONIYieldIncome" 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_OtherNonoperatingExpense" xlink:label="loc_us-gaapOtherNonoperatingExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingExpense" 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_InterestExpenseDebt" xlink:label="loc_us-gaapInterestExpenseDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpenseDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_ChangeInFairMarketValueOfDerivativeLiabilities" xlink:label="loc_IONIChangeInFairMarketValueOfDerivativeLiabilities" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IONIChangeInFairMarketValueOfDerivativeLiabilities" 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_GainLossOnDispositionOfIntangibleAssets" xlink:label="loc_us-gaapGainLossOnDispositionOfIntangibleAssets" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainLossOnDispositionOfIntangibleAssets" 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_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" 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://iondigitalcorp.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Consolidated 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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" 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_InterestExpenseDebt" xlink:label="loc_us-gaapInterestExpenseDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapInterestExpenseDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_DerivativeRecordedAsLoanFeesInInterestExpense" xlink:label="loc_IONIDerivativeRecordedAsLoanFeesInInterestExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IONIDerivativeRecordedAsLoanFeesInInterestExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_ChangeInFairMarketValueOfDerivativeLiabilities" xlink:label="loc_IONIChangeInFairMarketValueOfDerivativeLiabilities" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IONIChangeInFairMarketValueOfDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="ioni-20260630.xsd#IONI_GainOnExchangeOfIntangibleAssets" xlink:label="loc_IONIGainOnExchangeOfIntangibleAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IONIGainOnExchangeOfIntangibleAssets" 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_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" 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_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" 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_IncreaseDecreaseInOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInOtherReceivables" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherReceivables" 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_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" 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_IncreaseDecreaseInInterestPayableNet" xlink:label="loc_us-gaapIncreaseDecreaseInInterestPayableNet" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInterestPayableNet" 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_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" 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="13" 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_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_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" 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_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" 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_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="5" 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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" 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-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/OrganizationAndOperations" xlink:title="999012 - Disclosure - Organization and Operations" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="999013 - Disclosure - Summary of Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/TreasuryLeaseAndCustodyAgreement" xlink:title="999014 - Disclosure - Treasury Lease and Custody Agreement" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/YieldIncome" xlink:title="999015 - Disclosure - Yield Income" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SegmentReporting" xlink:title="999016 - Disclosure - Segment Reporting" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/Prepayments" xlink:title="999017 - Disclosure - Prepayments" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/IntangibleAssets" xlink:title="999018 - Disclosure - Intangible Assets" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/Related-partyTransactions" xlink:title="999019 - Disclosure - Related-Party Transactions" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/LoansPayable" xlink:title="999020 - Disclosure - Loans Payable" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilities" xlink:title="999021 - Disclosure - Convertible Promissory Notes and Embedded Derivative Liabilities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/StockholdersEquity" xlink:title="999022 - Disclosure - Stockholders&#8217; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SubsequentEvents" xlink:title="999023 - Disclosure - Subsequent Events" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999024 - Disclosure - Summary of Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999025 - Disclosure - Summary of Significant Accounting Policies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesTables" xlink:title="999026 - Disclosure - Convertible Promissory Notes and Embedded Derivative Liabilities (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/OrganizationAndOperationsDetailsNarrative" xlink:title="999027 - Disclosure - Organization and Operations (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfEstimatedUsefulLivesOfAssetCategoriesDetails" xlink:title="999028 - Disclosure - Schedule of Estimated Useful Lives of Asset Categories (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetails" xlink:title="999029 - Disclosure - Schedule of Anti-dilutive of Common Stock Equivalents (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfAnti-dilutiveOfCommonStockEquivalentsDetailsParenthetical" xlink:title="999030 - Disclosure - Schedule of Anti-dilutive of Common Stock Equivalents (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfDilutedWeightedAverageCommonSharesDetails" xlink:title="999031 - Disclosure - Schedule of Diluted Weighted Average Common Shares (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfFairValueOfDerivativeLiabilitiesDetails" xlink:title="999032 - Disclosure - Schedule of fair value of derivative liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999033 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/TreasuryLeaseAndCustodyAgreementDetailsNarrative" xlink:title="999034 - Disclosure - Treasury Lease and Custody Agreement (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/YieldIncomeDetailsNarrative" xlink:title="999035 - Disclosure - Yield Income (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SegmentReportingDetailsNarrative" xlink:title="999036 - Disclosure - Segment Reporting (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/PrepaymentsDetailsNarrative" xlink:title="999037 - Disclosure - Prepayments (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/IntangibleAssetsDetailsNarrative" xlink:title="999038 - Disclosure - Intangible Assets (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/Related-partyTransactionsDetailsNarrative" xlink:title="999039 - Disclosure - Related-Party Transactions (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/LoansPayableDetailsNarrative" xlink:title="999040 - Disclosure - Loans Payable (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfBlack-scholesModelDetails" xlink:title="999041 - Disclosure - Schedule of Black-Scholes Model (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ScheduleOfChangeInDerivativeLiabilitiesDetails" xlink:title="999042 - Disclosure - Schedule of Change in Derivative Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/ConvertiblePromissoryNotesAndEmbeddedDerivativeLiabilitiesDetailsNarrative" xlink:title="999043 - Disclosure - Convertible Promissory Notes and Embedded Derivative Liabilities (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/StockholdersEquityDetailsNarrative" xlink:title="999044 - Disclosure - Stockholders&#8217; Equity (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iondigitalcorp.com/role/SubsequentEventsDetailsNarrative" xlink:title="999045 - Disclosure - Subsequent Events (Details Narrative)" />
</link:linkbase>
