Okay, let’s tackle this. So Richard Royse has 21 years of experience as a retired accountant. His education from the University of Kentucky is a plus. Location is the United States, which is a broad market. Accounting professionals with his level of experience, especially in a large company like Louisville Water Company, typically charge lower rates. Maybe around $50–$100 per hour? But considering his seniority and industry experience, maybe higher. Some retired accountants can charge $150–$200 per hour. Let’s check averages. Retired accountants with his background might average $75–$125. So I’ll estimate around $75, on the lower end of the range.