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Scenario $4$: International Income and Treaty Trouble

Emily, a US citizen, has the following income:

Salary from a US$-$based employer: $$80,000$

Rental income from a property in France: $$20,000($converted to USD$)$

Dividends from a Canadian company: $$5,000($some Canadian tax was withheld$)$

Itemized Deductions: $$22,000$

Allowable deduction for self$-$employment tax: None

Questions:

Does Emily need to report the foreign income?

Are there any tax treaties that might affect how the income is taxed?

How does Emily potentially claim a credit for taxes paid to foreign countries?

Calculate AGI, taxable income, and total tax liability.