400 Bad Request getting on AJAX Call

Your have to use full url of ajax function. I have use ajax_url in your Ajax Call – footer.php(theme footer) file code.

<script>
    var ajax_url = "<?php echo admin_url( 'admin-ajax.php' ); ?>";
    jQuery(function() {

       jQuery("#calc_form").on("submit", function(e) { 
        //   alert("submit");
            e.preventDefault();

            jQuery.ajax({
                method: "POST",
                url: ajax_url,
                data: {
                    action: 'calculation',
                    message_id: jQuery('#tot_tax_three_month_Input').val()
                },
                dataType: 'json',
                success: function (output) {

                }

            });
       });

    });
</script>

Remove code from wp-admin->admin-ajax.php file and Add that code in your active theme’s functions.php file instead of wp-admin->admin-ajax.php

// handle the ajax request
 function calculation() {
     $value = $_REQUEST['message_id'];

     echo json_encode(array("value" => $value));
     die();
 }

 // register the ajax action for authenticated users
 add_action('wp_ajax_calculation', 'calculation');

 // register the ajax action for unauthenticated users
 add_action('wp_ajax_nopriv_calculation', 'calculation');