Okay, let’s tackle this. So Gary Mailen has 38 years of experience as a CPA, which is extremely extensive. His skills include income tax, financial accounting, auditing, and more. Location is Binghamton, NY, which is a smaller market. According to the Bureau of Labor Statistics, accountants and auditors in the Binghamton area tend to earn lower median salaries compared to larger cities. However, considering his level of experience and certifications, I would estimate his hourly rate to be around $125. This is slightly below the national average for CPAs, but his location and industry demand suggest this is a reasonable estimate.