Okay, let’s calculate Linda’s rate. She has a broad set of skills, including accounting, financial reporting, management, and tax preparation. These skills are in demand, especially in the non-profit sector. However, her location in Springfield, Illinois, is not a major hub for accounting or finance. Considering her certification as an Enrolled Agent, she has a strong foundation in tax preparation. This is a specialized skill, but it’s not as highly compensated as other accounting specialties like forensic accounting or auditing. Based on national averages, Enrolled Agents can charge around $50-$100 per hour. Given Linda’s experience and broad skill set, I estimate her hourly rate to be around $75.