Use the $2021$ FICA tax rates, shown, to answer the following question.

If a taxpayer is self$-$employed and earns $$164,000,$ what are the taxpayer's FICA taxes?

Employee's Rates

$7\mathrm{.}65\%$ on first $$142,800$ of income

$1\mathrm{.}45\%$ of income in excess of $$142,800$

Matching Rates Paid by the Employer

$7\mathrm{.}65\%$ on first $$142,800$ paid in wages

$1\mathrm{.}45\%$ of wages paid in excess of $$142,800$

Self$-$Employed Rates

$15\mathrm{.}3\%$ on first $$142,800$ of net profits

$2\mathrm{.}9\%$ of net profits in excess of $$142,800$

The FICA taxes are $

$($Round to the nearest cent as needed.$)$