Use the 2021 FICA tax rates, shown, to answer the following question If a taxpayer is self employed and earns $149,000, what are the taxpayer's FICA taxes? Matching Rates Paid by Employee's Rates the Employer Self-Employed Rates 7.65% on first $142,800 of 7.65% on first $142,800 paid 15.3% on first $142,800 of net income in wages profits 1.45% of income in excess 1.45% of wages paid in 2.9% of net profits in excess of $142,800 excess of $142,800 of $142,800 The FICA taxes are $ (Round to the nearest cent as needed.)