Barbara incurred the following expenses during $2023$:$$2,290$ dues at a health club she joined at the suggestion of her physician to improve

her general physical condition, $$390$ for multiple vitamins and antioxidant vitamins, $$2,750$ for a smoking cessation program, $$785$ for

nonprescription nicotine gum, $$2,400$ for insulin, and $$9,205$ for funeral expenses for her mother who passed away in June. Barbara's AGI

for $2023$ is $$36,100.$

Which of these expenses may be included in computing the medical expense deduction? Select "May be included" or "May not be included",

whichever is applicable.

a$.$ $$2,290$ dues at a health club she joined at the suggestion of her

What is Barbara's medical expense deduction for $2023?$

If required, round your computations to the nearest dollar.