Barns, and other outbuildings, are not REQUIRED to be included in the load calculation.

Of course, we know better. We know that, if they can, they'll run power out there. Hello, 'man cave.' Hello, 'home business.' "Just a few receptacles?" Sure, we've heard that before!

All you can do is to treat the entire barn as an "appliance" and make your best guess for the feeder. If you're smart, you'll 'accidentally' run over-sized conduit and feeders.

I'd assume a 60-amp load, and feed the panel accordingly. By the time they plug in the space heaters, etc ... they'll use it.