30. You have just rendered service for a taxpayer as an expert witness in a case heard by the U.S. Tax Court. The taxpayer is requesting reimbursement for your fees and for those amounts paid to her attorney in presenting the case.

Your billing rate for this type of engagement is $500 per hour, the market rate for such services in your city, plus out-of-pocket expenses (e.g., auto mileage, computer charges). How much of your fee will the taxpayer recover?