Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of $2023.$ During that time, he earned $$44,000$ of self$-$employment income. On April $1,2023,$ Kyle took a job as a full$-$time software engineer with one of his former clients, Hoogle Incorporated From April through the end of the year, Kyle earned $$178,000$ 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.

Self$-$employment$/$FICA tax