Barbara incurred the following expenses during 2021: Membership dues at a health club she joined at the suggestion of her $1,965 physician to improve her general physical condition Multiple vitamins and antioxidant vitamins Smoking cessation program Nonprescription nicotine gum Insulin Funeral expenses for her mother, who passed away in June 565 4,400 740 2,120 11,725 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. $1,965 dues at a health club she joined at the suggestion of May not be included her physician to improve her general physical condition b. $565 for multiple vitamins and antioxidant vitamins C. $4,400 for a smoking cessation program d. $740 for nonprescription nicotine gum May not be included May be included May not be included e. $2,120 for insulin May be included f. $11,725 for funeral expenses May not be included Barbara's AGI for 2021 is $54,000. What is Barbara's medical expense deduction for 2021? If required, round your computations to the nearest dollar. 2,470 X