Barbara incurred the following expenses during 2020: $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. Barbaras AGI for 2020 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	May not be included
b.	$240 for multiple vitamins and antioxidant vitamins	May not be included
c.	$3,500 for a smoking cessation program	May be included
d.	$250 for nonprescription nicotine gum	May not be included
e.	$2,600 for insulin	May be included
f.	$7,200 for funeral expenses	May not be included

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