Barbara incurred the following expenses during 2021: $1,900 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $425 for multiple vitamins and antioxidant vitamins, $3,850 for a smoking cessation program, $635 for nonprescription nicotine gum, $2,500 for insulin, and $9,085 for funeral expenses for her mother who passed away in June. Barbara's AGI for 2021 is $42,500. 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. $1,900 dues at a health club she joined at the suggestion of her May not be included physician to improve her general physical condition b. $425 for multiple vitamins and antioxidant vitamins May not be included C. $3,850 for a smoking cessation program May be included d. $635 for nonprescription nicotine gum May not be included e. $2,500 for insulin May be included f. $9,085 for funeral expenses May not be included What is Barbara's medical expense deduction for 2021