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How much severance pay remains net?

How much severance pay remains net?
Does the Fifth Rule apply?

Severance payment on 31.01.2017: 83,458.55 EUR
Taxable income in January 2017: 3,335 EUR
Parental allowance from 24.01.2017 to 23.05.2017 per month 1,800 EUR: total 9,000 EUR
From 24.05.2017 expected unemployment benefit until 31.12.2017 per month 1,800 EUR: total approximately 12,600 EUR

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