This is impossible to determine. Why? Because genetics and training are major factors in muscle gain. If some 114lbs woman decides to gain muscle, you can't make a claim that she would need over 3,000 excess calories to do this. Body fat, on the other hand, is simply a storage medium (and an insulator). It is "stored energy". It's loss can be determined by noting the amount of energy (heat) that it releases when oxidized. The guide is to slowly increase calories weekly until you notice body weight gain. Attempting to ONLY gain muscle will leave most running in circles. There are too many variables involved including genetics, rest, training, age, food intake, and consistency.
That means what it takes for one person to gain a certain amount of muscle will not work for all.