Okay, let’s tackle this. So Justin has a strong educational background in accounting and taxation from California State University-Fullerton. He's also certified as a CPA, which is a well-respected credential. His skills in income tax, corporate tax, and mergers and acquisitions are in demand. Location is College Grove, Tennessee, which is a smaller market. Considering his education and certification, I'd estimate his hourly rate to be around $125, which is on the lower end of the spectrum for a CPA with these skills. This rate is also influenced by the fact that he's not practicing in a major city like New York or Los Angeles.