i am trying to help an old man with his form 11S he has old age con pen of €12376 + gross income from farm €22,180 less farm expenses of €13,000 leaving net farming income of €9180. He is 74, single, full medical card, my query is related to his payment, I am not sure how to caqlculate it, does he pay USC on total Pension and Farm income also is the OACP taxable or just the farm income. ? any help with the calculation would be appreciated.Thanks