Barbara incurred the following expenses during 2021: Membership dues at a health club she joined at the suggestion of her 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 $1,705 355 4,400 560 1,980 8,005 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. $1,705 dues at a health club she joined at the suggestion of her physician to improve her general physical condition b. $355 for multiple vitamins and antioxidant vitamins C. $4,400 for a smoking cessation program d. $560 for nonprescription nicotine gum e. $1,980 for insulin f. $8,005 for funeral expenses 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.