Kyle, A single taxpayer, worked as A free lance software engineer for the first three months of 2017.During that time, he earned $ 86000 of self employment income.On April 1, 2017, Kyle took A job as A full time software engineer withholding one of his former clients, Hoogle Inc. From April through the end of the year, Kyle earned $ 206000 in salary.What amount of FICA taxes ( self employment and employment related) does Kyle owe for the year? (Round your intermediate calculations to the nearest whole dollar amount.)