Actually there is a good market, from older gentleman. They may be married or live in a certain social class, (church going, have a status etc.) or may be shy, but probably the majority of man actually by upbringing or sense of shame cannot bring themselves to hire an escort. It does not mean they do not enjoy a females company, if packaged right. The best candidate is faithful but lonely. In fact the primary market will be out of town married businessman. Probably be of a minimum age of 40. Fifty is even better as they will be respectful and have ability to keep hands to themselves unless invited.
They cannot get enough of attention by a pretty young woman. Go to any bar in a 5 star hotel, and flirt with a businessman. Its easy, no sex required, pay attention to them and they will invite her to dinner, drinks, to see the sights, etc. they will lavish and feel guilty unless they compensate her. Of course she is not an escort so cannot act as such and take money for companionship or she becomes an escort. She is torn (or so it seems to him) . She finds him a gentleman, and loves his wisdom and would love to spend more time with him, but she cannot take day off from her job, (or variation) if she calls in sick she will be docked pay. He will be insisting to pay, to compensate her for her loss.
Sounds like a romance novel but if there is a legitimate excuse for him to be with her, he will gladly be with her and gladly pay for her time. Forget about massage or touching, just exude class and be vulnerable. He will never take advantage. It will be like old fashioned courting and flirting.
As to amount, well the amount sought needs to less then FS, as it is compensation for lost wages, or acting as a guide (legitimate) not payment for companionship or sex. (immoral just ask any wife).