<human>:  How do I calculate my hourly rate as a freelancer?
<bot>: 
1. Start by determining your expected annual income.
2. Divide your expected annual income by the number of hours you plan to work in a year.
3. Adjust your hourly rate based on the current market rate, the value of your services, and other factors.
4. Take into account the time and cost of administrative tasks, such as accounting, and add it to your hourly rate.
5. Factor in any potential risks, such as unreliable clients or missed deadlines, and adjust your hourly rate accordingly.