Kyle worked as a free-lance software engineer for the first three months of 2014. During that time, he earned $72,000 of self-employment income. On April 1, 2014, Kyle took a job as a full-time software engineer with one of his former clients, Hoogle Inc. From April through the end of the year, Kyle earned $194,000 in salary.

What amount of FICA taxes (self-employment and employment related) does Kyle owe for the year?(Round your intermediate and final answer to the nearest dollar amount.)

Self employment fica tax ?