Okay, let’s calculate this. Catherine has a range of skills including income tax, payroll, accounting, and auditing. These are in-demand areas, but the rate will depend on her level of experience and location. Orland Park, Illinois is a suburb of Chicago, which has a relatively high cost of living. Based on national averages for accounting professionals in the US, I'd estimate her rate to be around $75 per hour, which is on the lower end for someone with her skillset. However, considering she's not in a major city like New York or San Francisco, and her skills are more general, this rate seems reasonable.