Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of

$2023$

$.$

$$During that time, he earned

$

$86$

$,$

$000$

$$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 $

$206$

$,$

$000$

$$in salary.

What amount of FICA taxes

$($

self

$-$

employment and employment related

$)$

$$does Kyle owe for the year?

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.

Answer is complete but not entirely correct.