Okay, let’s tackle this. So Jennifer Decker has a CPA certification, which is a great starting point. Her skills in financial accounting, tax preparation, auditing, and public relations are also valuable. Location is Cedar Rapids, Iowa, which might be a smaller market. Considering her certification and skills, I'd estimate her hourly rate to be around $75, which is a reasonable starting point for a CPA in a smaller market. This rate is slightly below the national average for CPAs in the US, which is around $90-$100 per hour, but it takes into account the smaller market and her entry-level status.