Okay, let’s tackle this. So Manuel Lopez has a CPA degree from the University of Havana, Cuba, which is a reputable institution. He has skills like financial reporting, accounting, auditing, and internal controls, which are in demand. However, his experience is relatively short at 2 years and 5 months. Considering his location in Miami, Florida, and his education, I would estimate his hourly rate to be around $75, which is a relatively low rate for a CPA with these skills. This rate is lower than what I would expect for someone with more experience or in a different location.