Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of 2022 . During that time, he earned $86,000 of self-employment Income. On April 1 , 2022 , Kyle took a job as a full-time software engineer with one of his former cllents, Hoogle Incorporated From Aprll 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 Intermedlate calculations to the nearest whole dollar amount