Lawyers exercise their discretion in determining whether a given client’s trust deposit is of sufficient size or will be held for sufficient duration to justify the cost of being individually invested for a client. Funds are placed in an IOLTA account only when they are nominal in amount or being held for a short period of time. If the funds are not placed in an IOLTA account, they shall be otherwise deposited or invested, separate from the attorney’s own accounts, as directed by the client or determined by the attorney. A Maryland State Bar Association study estimated that it would cost at least $50 to create and administer a separate client interest-bearing account. Therefore, $50 serves as a benchmark for the lawyer to place the client funds into an IOLTA account when “the interest that it would earn: (1) would not exceed $50; or (2) would exceed $50, but would not cover the cost of administering an interest bearing account on which interest is payable to the client or beneficial owner.” MD. Bus. Occ. Code Ann. §10-303.