Okay, let’s calculate this. Laura has a graduate degree from DePaul University, which is a reputable institution. She’s also a certified public accountant, which is a professional certification. Location is Wheaton, Illinois, which is a mid-sized city. The average salary for a CPA in the US is around $74,000 per year, according to the Bureau of Labor Statistics. Considering her education and certification, I’d estimate her hourly rate to be around $75, which is a bit lower than the national average. However, this is a reasonable estimate given her limited experience and location.