Barbara incurred the following expenses during 2020: $840 dues at a health dub 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 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 May not be included physician to improve her general physical condition b. $240 for multiple vitamins and antioxidant vitamins May not be included C. $3,500 for a smoking cessation program May be included May not be included d. $250 for nonprescription nicotine gum e. $2,600 for insulin f. $7,200 for funeral expenses May be included May not be included What is Barbara's medical expense deduction for 2020? If required, round your computations to the nearest dollar