What are the three classes in "A Modest Proposal"?

It can be said that the three classes presented in "A Modest Proposal" by Swift are:

Irish upper class. The speaker of the story belongs to this class. They are also related to the protestant religion.

Poor/beggar. They are described in the openning paragraph. They are related to the catholic religion.

English upper class: one of the Swift's aims is the demonstrate English arrogance towards other cultures.