Tangent (sorry Jim):  I had a referral for a new client last year.  She paid $500 for her 2019 return (big CPA firm) but they sent her a letter telling her the minimum was going up to $800 for 2020.  She went to her fiance's CPA (where I used to work when I got out of college).  They now have a minimum $700 so one of the partners gave her my contact info.  As a favor to him I met with her.  She literally had one W-2 and one 1099-INT.  No kids.  No itemized deductions.  I felt guilty charging my minimum of $180 but from her perspective that was such a great deal!  I spent more time just entering and checking her basic info (name, address, ssn, dob, license #, etc.) than entering any of the 2020 numbers.  So yeah, if all of my returns were like that, I could handle 30-minute sessions.