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

If a taxpayer is not self-employed and earns $146,000 what are the taxpayer's FICA taxes?

Employee's Rates

7.65% on first $142,800 of income

1.45% of income in excess of $142,800

Matching Rates Paid by the Employer

7.65% on first $142,800 paid in wages

1.45% of wages paid in excess of $142,800

Self-Employed Rates

15.3% on first $142,800 of net profits.

2.9% of net profits in excess of $142,800

The taxpayer's FICA taxes are $_____