Andrea has a small CPA practice with four professionals and two administrative people. About a year ago one of Andreas clients had a very complex tax problem. She spent 45 hours researching the issue to arrive at a point where she could provide recommendations and advice. She billed 30 hours of her time on this project. This year, another one of her clients has nearly the same tax issue. With her previous experience, she could take care of this in about four hours. Should she bill just the four hours, or should she value bill 40 hours, or what