Barbara incurred the following expenses during 2020: $1,640 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $495 for multiple vitamins and antioxidant vitamins, $4,450 for a smoking cessation program, $515 for nonprescription nicotine gum, $2,360 for insulin, and $10,285 for funeral expenses for her mother who passed away in June. Barbara's AGI for 2020 is $40,900. 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. May not be included $1,640 dues at a health club she joined at the suggestion of her physician to improve her general physical condition b. $495 for multiple vitamins and antioxidant vitamins May not be included C. $4,450 for a smoking cessation program May be included d. $515 for nonprescription nicotine gum May not be included e. $2,360 for insulin May be included f. $10,285 for funeral expenses May not be included What is Barbara's medical expense deduction for 2020? If required, round your computations to the nearest dollar