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?

$\backslash$table$[[$tes$,\backslash$table$[[$Matching Rates Paid by$],[$the Employer$]],$Self$-$Employed Rates$],[\backslash$table$[[7\mathrm{.}65\%$ on first $$142,800$ of$],[$income$]],\backslash$table$[[7\mathrm{.}65\%$ on first $$142,800$ paid$],[$in wages$]],\backslash$table$[[15\mathrm{.}3\%$ on first $$142,800$ of net$],[$profits$]]],[\backslash$table$[[1\mathrm{.}45\%$ of income in excess$],[$of $$142,800$