Barbara incurred the following expenses during 2021: $990 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $495 for multiple vitamins and antioxidant vitamins, $4,350 for a smoking cessation program, $395 for nonprescription nicotine gum, $2,560 for insulin, and $8,365 for funeral expenses for her mother who passed away in June. Barbaras AGI for 2021 is $44,500.

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.	$990 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 be included
b.	$495 for multiple vitamins and antioxidant vitamins	May be includedMay not be includedMay be included
c.	$4,350 for a smoking cessation program	May be includedMay not be includedMay be included
d.	$395 for nonprescription nicotine gum	May be includedMay not be includedMay be included
e.	$2,560 for insulin	May be includedMay not be includedMay be included
f.	$8,365 for funeral expenses	May be includedMay not be includedMay be included

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