in src/helpers/tabbable.js [52:58]
function focusable(element, isTabIndexNotNaN) {
const nodeName = element.nodeName.toLowerCase();
const res =
(tabbableNode.test(nodeName) && !element.disabled) ||
(nodeName === "a" ? element.href || isTabIndexNotNaN : isTabIndexNotNaN);
return res && visible(element);
}