Barbara incurred the following expenses during 2021: $925 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $320 for multiple vitamins and antioxidant vitamins, $2,950 for a smoking cessation program, $590 for nonprescription nicotine gum, $2,360 for insulin, and $10,165 for funeral expenses for her mother who passed away in June. Barbaras AGI for 2021 is $37,900.

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.	$925 dues at a health club she joined at the suggestion of her physician to improve her general physical condition	May be includedMay not be includedMay not be included
b.	$320 for multiple vitamins and antioxidant vitamins	May be includedMay not be includedMay not be included
c.	$2,950 for a smoking cessation program	May be includedMay not be includedMay be included
d.	$590 for nonprescription nicotine gum	May be includedMay not be includedMay not be included
e.	$2,360 for insulin	May be includedMay not be includedMay be included
f.	$10,165 for funeral expenses	May be includedMay not be includedMay not be included

What is Barbaras medical expense deduction for 2021? If required, round your computations to the nearest dollar.