Okay, let’s break it down. Tiffany is a CPA with basic accounting skills. The US average for a CPA is around $50–$100 per hour. However, this can vary depending on location, experience, and industry. Baltimore, MD is a moderate-cost-of-living area, so the rate might be slightly lower than major cities like New York or San Francisco. Considering her skills and certification, I'll estimate a rate around $75 per hour, which is below the national average but still competitive for entry-level or mid-level accounting positions.