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A delightfully sophisticated French fantasy, “Priceless” is the story of a professional gold digger (Audrey Tautou) whose life becomes complicated when she accidentally gets involved with a penniless service-sector serf she initially mistakes for a billionaire. If this were an American movie (and please let it never be so), it would be “Pretty Woman.” Happily, it’s not. Irene (Tautou) may be a call girl, but at least she’s not a deluded flake who lands her sugar daddy and lucks into wealth by virtue of her child-like innocence. She’s a calculating, cynical pragmatist who turns out to know the price of everything -- and its value as well. Which is more romantic?

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