Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of 2023 . During that time, he earned $82,000 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 $182,000 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