Francis runs a garden and landscaping business. Francis's business is called "Garden Like the Gods. In order to learn how the French grow such beautiful gardens, Francis flew to Paris, France in 2020 and visited several gardens. During her trip, she visited with the gardeners and solicited advice regarding how to grow the best gardens. She also purchased some equipment that she could not find in the U.S. The cost of her trip was $4,500 and the cost of the equipment was $2,200 In addition, Francis had the following items for 2020: $60,000 gross income from garden clients $10,000 of operating expenses and COGS (not including the expenses discussed above) 3,000 miles driven for business purposes Can Francis deduct the cost of her trip to France, including the equipment? Why or why not? Please calculate (showing your work) Franciss adjusted gross income and her taxable income for the year. Assume she claims the standard deduction for a single filer. Be sure to explain any calculations.