Okay, let’s tackle this. So Laura has skills in tax preparation, internal controls, and auditing, which are in demand. She has experience as a Manager in the U. S. Government, which suggests a certain level of responsibility. However, her role is in the government, which typically pays lower salaries compared to the private sector. Location is also a factor, as Baltimore, MD is not a major hub for finance or tax. Considering these factors, I would estimate her hourly rate to be around $70, which is a rough estimate for a tax professional with her experience and skills in the public sector.