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. Barbara$$s AGI for $2023$ is $$54,000.$

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$.$ $$840$ dues at a health club she joined at the suggestion of her physician to improve her general physical condition

b$.$ $$240$ for multiple vitamins and antioxidant vitamins

c$.$ $$3,500$ for a smoking cessation program

d$.$ $$250$ for nonprescription nicotine gum

e$.$ $$2,600$ for insulin

f$.$ $$7,200$ for funeral expenses

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

If required, round your computations to the nearest dollar.