Kyle worked as a free-lance software engineer for the first three months of 2016. During that time, he earned $88,000 of self-employment income. On April 1, 2016, 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 $204,000 in salary. What amount of FICA taxes (self-employment and employment related) does Kyle owe for the year?(Round your intermediate calculations to the nearest whole dollar amount.)

Self-employment/FICA tax: