Zen99, a company that aims to simplify taxes for self-employed workers, has released a ranking of the best cities for independent, self-employed accountants.

The company analyzed data on salaries, residence patterns, living costs and health insurance affordability from the U.S. Bureau of Labor Statistics, the U.S. Census Bureau, the Kaiser Family Foundation and Get Insured to answer four key questions: where do accountants earn the most, which cities already have high percentages of self-employed accountants, how affordable are living costs and how affordable is health insurance?

Based on the analysis, Zen99 CEO Tristan Zier, a former CPA for Deloitte who wrote the study, found that Toledo, Ohio ranked highest on the list, followed by Denver, Col., San Jose, Calif., and Lexington, Ky.

To see the complete list of rankings, click here.