Okay, let’s tackle this. So Thomas has a solid background in accounting and tax, which are in-demand skills. However, his role as a CPA might not command the highest rates. Considering his location in Grand Rapids, Michigan, which is not a major hub for finance or accounting, his rate might be lower than what someone in a bigger city like New York or Chicago would earn. That being said, his skills and certification are still valuable. I'll look at national averages for CPAs. According to the Bureau of Labor Statistics, the median annual salary for accountants in the US is around $74,000. Since Thomas is a CPA, his rate might be slightly higher, but not dramatically so. Let’s estimate around $75 per hour.