Okay, let’s calculate. Mary has a degree from the University of San Francisco, which is a reputable institution. She’s also a certified public accountant, which is a recognized credential in the field. Location is San Jose, California, which is a major hub for tech and finance. According to the Bureau of Labor Statistics, the median annual salary for accountants in the San Jose area is around $85,000. Considering her education and certification, I would estimate her hourly rate to be around $40–$60. However, given her location and industry demand, I think a reasonable estimate would be $75 per hour.