Barbara incurred the following expenses during 2020: $1,965 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, $4,250 for a smoking cessation program, $725 for nonprescription nicotine gum, $1,960 for insulin, and $8,965 for funeral expenses for her mother who passed away in June. Barbaras AGI for 2020 is $43,300.

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.	$1,965 dues at a health club she joined at the suggestion of her physician to improve her general physical condition
b.	$565 for multiple vitamins and antioxidant vitamins
c.	$4,250 for a smoking cessation program
d.	$725 for nonprescription nicotine gum
e.	$1,960 for insulin
f.	$8,965 for funeral expenses

What is Barbaras medical expense deduction for 2020? If required, round your computations to the nearest dollar. $