Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of 2023. During that time, he earned $88,000 of self-employment income. On April 1, 2023, Kyle took a job as a full-time software engineer with one of his former clients, Hoogle Incorporated From April through the end of the year, Kyle earned $204,000 in salary.

What amount of FICA taxes (self-employment and employment related) does Kyle owe for the year?

\begin{tabular}{|l|l|} \hline Self-employment/FICA tax & \\ \hline \end{tabular}