I have no knowledge of the Tax Treaty, but here is some general information to add on to Susan's comment:

• This is not a "foreign tax return".  It is a US tax return that has foreign income on it.
• The earnings from a teacher sounds like "wages", so you report that on Line 1 of the 1040.
• Did the taxpayer pay Social Security (either on her teacher wages or self employment tax for her business) to France?
• As was pointed out you choose which option to use; from what I've seen it seems like the Foreign Earned Income Exclusion is a better option in many cases.
• You will need to convert the dollar amounts to US dollars.