Okay, let’s tackle this. So Joan Martin has 17 years of experience in accounting, which is a solid foundation. However, her experience is from the 1950s and 60s, which is a different era with different industry standards. Location is Monroe, Ohio, which is a smaller town. Accounting professionals with similar experience in smaller towns might charge lower rates. Considering her education at Miami University, which is a reputable institution, I'll estimate her hourly rate to be on the lower side of the accounting industry average. Maybe around $75 per hour, considering the era and location.