Okay, let’s tackle this. So Darlene has 13 years of experience as a CFO, which is a senior-level position. Her skills in auditing, financial reporting, and cash management are in high demand. However, her role is not in a highly specialized field like investment banking or private equity, which tend to command higher rates. Additionally, her location in Nice, California, is not in a major financial hub like New York or San Francisco, which also affects rates. Considering these factors, I estimate her hourly rate to be around $125, which is below average for a CFO in the United States but still reflective of her experience and skills.