Barbara incurred the following expenses during $2023$ : $$1,510$ dues at a health club she joined at the suggestion of her physician to improve

her general physical condition, $$425$ for multiple vitamins and antioxidant vitamins, $$2,450$ for a smoking cessation program, $$320$ for

nonprescription nicotine gum, $$2,080$ for insulin, and $$11,725$ for funeral expenses for her mother who passed away in June. Barbara's AGI

for $2023$ is $$37,900.$

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$.$ $$1,510$ dues at a health club she joined at the suggestion of her

physician to improve her general physical condition

b$.$ $$425$ for multiple vitamins and antioxidant vitamins

c$.$ $$2,450$ for a smoking cessation program

d$.$ $$320$ for nonprescription nicotine gum

e$.$ $$2,080$ for insulin

f$.$ $$11,725$ for funeral expenses

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

If required, round your computations to the nearest dollar.

$