<?xml version='1.0' encoding='utf-8'?>
<!-- Autogenerated -->
<!-- Created by Charles Hoffman, CPA 7/26/2021 11:14:30 AM -->
<!-- Public Domain Dedication: https://creativecommons.org/publicdomain/zero/1.0/ -->
<link:linkbase xmlns='http://www.xbrl.org/2003/linkbase' xmlns:xbrldt='http://xbrl.org/2005/xbrldt' 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' 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='fac-roles.xsd#IncomeStatementSingleStep' roleURI='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'/>
   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NetIncomeLoss' xlink:label='fac_NetIncomeLoss' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsAfterTax' xlink:label='fac_IncomeLossFromContinuingOperationsAfterTax' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_NetIncomeLoss' xlink:to='fac_IncomeLossFromContinuingOperationsAfterTax' weight='1' order='38' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsAfterTax' xlink:label='fac_IncomeLossFromContinuingOperationsAfterTax' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsBeforeTax' xlink:label='fac_IncomeLossFromContinuingOperationsBeforeTax' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_IncomeLossFromContinuingOperationsAfterTax' xlink:to='fac_IncomeLossFromContinuingOperationsBeforeTax' weight='1' order='39' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsBeforeTax' xlink:label='fac_IncomeLossFromContinuingOperationsBeforeTax' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OperatingIncomeLoss' xlink:label='fac_OperatingIncomeLoss' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_IncomeLossFromContinuingOperationsBeforeTax' xlink:to='fac_OperatingIncomeLoss' weight='1' order='40' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OperatingIncomeLoss' xlink:label='fac_OperatingIncomeLoss' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_Revenues' xlink:label='fac_Revenues' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_OperatingIncomeLoss' xlink:to='fac_Revenues' weight='1' order='41' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OperatingIncomeLoss' xlink:label='fac_OperatingIncomeLoss' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_CostsAndExpenses' xlink:label='fac_CostsAndExpenses' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_OperatingIncomeLoss' xlink:to='fac_CostsAndExpenses' weight='-1' order='42' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_CostsAndExpenses' xlink:label='fac_CostsAndExpenses' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_CostOfRevenue' xlink:label='fac_CostOfRevenue' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_CostsAndExpenses' xlink:to='fac_CostOfRevenue' weight='1' order='43' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_CostsAndExpenses' xlink:label='fac_CostsAndExpenses' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OperatingExpenses' xlink:label='fac_OperatingExpenses' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_CostsAndExpenses' xlink:to='fac_OperatingExpenses' weight='1' order='44' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OperatingIncomeLoss' xlink:label='fac_OperatingIncomeLoss' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_OtherOperatingIncomeExpenses' xlink:label='fac_OtherOperatingIncomeExpenses' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_OperatingIncomeLoss' xlink:to='fac_OtherOperatingIncomeExpenses' weight='1' order='45' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsBeforeTax' xlink:label='fac_IncomeLossFromContinuingOperationsBeforeTax' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:label='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_IncomeLossFromContinuingOperationsBeforeTax' xlink:to='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' weight='1' order='46' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:label='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NonoperatingIncomeLoss' xlink:label='fac_NonoperatingIncomeLoss' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:to='fac_NonoperatingIncomeLoss' weight='1' order='47' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:label='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_InterestAndDebtExpense' xlink:label='fac_InterestAndDebtExpense' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:to='fac_InterestAndDebtExpense' weight='-1' order='48' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:label='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromEquityMethodInvestments' xlink:label='fac_IncomeLossFromEquityMethodInvestments' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments' xlink:to='fac_IncomeLossFromEquityMethodInvestments' weight='1' order='49' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromContinuingOperationsAfterTax' xlink:label='fac_IncomeLossFromContinuingOperationsAfterTax' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeTaxExpenseBenefit' xlink:label='fac_IncomeTaxExpenseBenefit' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_IncomeLossFromContinuingOperationsAfterTax' xlink:to='fac_IncomeTaxExpenseBenefit' weight='-1' order='50' use='optional' />
   </link:calculationLink>

   <link:calculationLink xlink:type='extended' xlink:role='http://www.xbrlsite.com/fac/role/IncomeStatementSingleStep'>
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_NetIncomeLoss' xlink:label='fac_NetIncomeLoss' />
      <link:loc xlink:type='locator' xlink:href='fac.xsd#fac_IncomeLossFromDiscontinuedOperationsNetOfTax' xlink:label='fac_IncomeLossFromDiscontinuedOperationsNetOfTax' />
      <link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='fac_NetIncomeLoss' xlink:to='fac_IncomeLossFromDiscontinuedOperationsNetOfTax' weight='1' order='51' use='optional' />
   </link:calculationLink>

</link:linkbase>
