Barbara incurred the following expenses during 2021: $1,315 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $530 for multiple vitamins and antioxidant vitamins, $3,500 for a smoking cessation program, $335 for nonprescription nicotine gum, $2,000 for insulin, and $8,725 for funeral expenses for her mother who passed away in June. Barbara's AGI for 2021 is $34,700. 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. $1,315 dues at a health club she joined at the suggestion of her physician to improve her general physical condition b. $530 for multiple vitamins and antioxidant vitamins C. $3,500 for a smoking cessation program d. $335 for nonprescription nicotine gum e. $2,000 for insulin f. $8,725 for funeral expenses What is Barbara's medical expense deduction for 2021? If required, round your computations to the nearest dollar