Okay, let’s tackle this. So Gayle has 55 years of experience in accounting, which is extremely rare and valuable. Her role as President of her own company since 1969 also adds to her expertise. Accounting professionals with her level of experience typically charge higher rates. However, considering her location in Humboldt, Iowa, and her role as a small business owner, I'll estimate her rate to be lower than what I'd expect for a corporate accounting role. I'm rounding down to $75 per hour, which is a conservative estimate given her exceptional experience and location.