Okay, let’s tackle this. So Bethzabe Martinez has 23 years of experience in tax preparation and consulting, which is a significant amount of time. She’s also the owner of her own business, which suggests she’s self-employed. Location is Santa Ana, California, which is a hub for small businesses and tax services. Industry demand for tax professionals is steady, but rates can vary depending on experience and location. Considering her 23 years of experience and self-employment status, I’d estimate her hourly rate to be around $125, which is below average for a tax professional with her experience. However, this is a rough estimate and may vary depending on various factors.