Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of $2023.$ During that time, he earned $$66,000$ of self$-$employment income. On April $1,2023,$ Kyle took a job as a full$-$time software engineer with one of his former clients, Hoogle Incorporated From April through the end of the year, Kyle earned $$176,000$ in salary.

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