Okay, let’s calculate this. Rani has 26 years of experience as an accountant, which is a significant amount of time. Her skills in tax, accounting, and financial reporting are in demand. Considering her experience and location (Tulsa, Oklahoma), I would estimate her hourly rate to be around $125. This is lower than the national average for accountants in the US, which is around $150-$200 per hour. However, her experience and expertise in general ledger and tax preparation are valuable assets, and she may be able to negotiate a higher rate. Some accountants with similar experience in the region may charge $100-$150 per hour, so $125 is a reasonable estimate.