Okay, let’s tackle this. So Lewis has 63 years of experience in accounting, which is extremely rare. His skills include income tax, corporate tax, mergers and acquisitions, and budgeting, which are all in demand. He’s been self-employed and worked for various private companies, which suggests he’s adaptable and has a strong work ethic. Education from City University of New York-Baruch College adds credibility. Considering his extensive experience and skills, I estimate his hourly rate to be around $125. This is slightly below the average rate for accountants with similar experience, but his unique combination of skills and experience justify this rate.