15. Barbara incurred the following expenses during 2023: $840 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $240 for multiple vitamins and antioxidant vitamins, $3,500 for a smoking cessation program, $250 for nonprescription nicotine gum, $2,600 for insulin, and $7,200 for funeral expenses for her mother who passed away in June. Barbaras AGI for 2023 is $54,000. What is Barbaras medical expense deduction for 2023