Okay, let’s tackle this. So James has 38 years of experience in accounting, which is a long time. His experience at Bechtel Corporation, a large and well-established company, adds to his credibility. Skills like financial analysis, internal controls, and financial reporting are in demand. Location is Belvedere Tiburon, California, which is a desirable area. Considering his experience, skills, and location, I would estimate his hourly rate to be around $125. This is lower than what I would expect for someone with more technical skills, but accounting professionals with his level of experience can command higher rates. For example, according to the Bureau of Labor Statistics, the median annual salary for accountants in the San Francisco-Oakland-Hayward, CA Metropolitan Division was around $85,000 in May 2020. However, considering James’s experience and the fact that he is retired, I think $125 is a reasonable estimate.