Kamala left her job as a public defender where she earned $200,000 per year. She calculates her entrepreneurial talent or forgone entrepreneurial income to be $20,000 a year. To open her own law firm, she cashed in $500,000 in bonds that earned 5 percent interest annually to buy out an existing firm. In the first year, the firm had 10,000 billable hours and charged $200 per hour. Of the $200 per-hour, $120 goes for employee wages and benefits, supplies, legal and court fees, marketing, and rent on a building.