Okay, let’s tackle this. So David has a CPA designation, which is a good starting point. His skills in tax, accounting, and financial reporting are in demand. However, his experience is mostly in small business and tax preparation, which may not be as high-demand as other areas like corporate tax or partnership taxation. Location is Meridian, Idaho, which is a smaller market. According to the Bureau of Labor Statistics, the median annual salary for accountants in Idaho is around $45,000. Considering his education and skills, I would estimate his hourly rate to be around $75, which is slightly below the national average. Some entry-level accountants in the area might charge higher rates, but David’s experience and CPA designation suggest a more modest rate.