It seems that a clarification is needed here. I don't dispute that an independent guide has all of the expenses Frank lists and probably more that he hasn't listed.

A "shop guide" may not incur the same direct expenses as an independent but must pay for the same through the shop in the form of the mentioned deduction(s). In the case of a "shop guide", there may be an employee relationship that requires the additional withholding/payment of payroll taxes by the shop, depending on how the relationship with the shop is structured. Ultimately, price setting for each type of operation should be determined by the actual expense of operation and a reasonable profit for each type of ownership. Otherwise, the responsible entity is headed for bankruptcy.

Lotsa stuff to consider here.