Kayle a single tax payer worked as a free lance software engineer for the first three months of 2018, During that time he earned $86,000 of self employment income. On April 18, Kayle took a job as a full time software engineer with one of his former clients Hoogle Inc. From April through the end of the year, Kayle earned $206,000 in salary. What amount of FICA taxes (self employment and employment related) does Kayle owe for the year?

Self Employment/FICA tax _________________