Barbara incurred the following expenses during 2020: $1,250 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $565 for multiple vitamins and antioxidant vitamins, $2,000 for a smoking cessation program, $770 for nonprescription nicotine gum, $2,260 for insulin, and $7,765 for funeral expenses for her mother who passed away in June. Barbaras AGI for 2020 is $41,300.

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.	$1,250 dues at a health club she joined at the suggestion of her physician to improve her general physical condition	May not be included
b.	$565 for multiple vitamins and antioxidant vitamins	May not be included
c.	$2,000 for a smoking cessation program	May be included
d.	$770 for nonprescription nicotine gum	May not be included
e.	$2,260 for insulin	May be included
f.	$7,765 for funeral expenses	May not be included

What is Barbaras medical expense deduction for 2020?

*THE ANSWER IS NOT $4,260*