Okay, let’s tackle this. So Marvin Morse has 48 years of experience as an accountant, which is a significant amount of time. He’s the owner of a CPA firm, which suggests a high level of expertise. Skills like accounting, auditing, tax preparation, and financial analysis are in demand. Location is Tulsa, OK, which is a smaller market compared to major cities like New York or San Francisco. However, accounting firms in smaller markets often charge lower rates due to lower costs of living and doing business. Considering his experience, skills, and location, I estimate his hourly rate to be around $150, which is a reasonable rate for an experienced accountant in a smaller market.