Okay, let’s calculate Christy’s potential hourly rate. As an accounting professional with skills like revenue recognition, budgeting, and financial statements, she’s in demand. Non-profit experience and Gaap knowledge are valuable. However, her location in Baltimore, MD, might limit her earning potential compared to larger cities. Considering these factors, I estimate her hourly rate to be around $75, which is below the national average for accountants in the US. This is because the cost of living in Baltimore is relatively lower compared to other major US cities. For example, according to the Bureau of Labor Statistics, the median annual salary for accountants in Baltimore is around $60,000, which translates to approximately $29 per hour. Given her skills and experience, I think $75 is a reasonable estimate, but it’s on the higher side considering the location.