Barbara incurred the following expenses during 2022: $2,160 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $250 for multiple vitamins and antioxidant vitamins, $4,000 for a smoking cessation program, $815 for nonprescription nicotine gum, \$2,180 for insulin, and \$10,405 for funeral expenses for her mother who passed away in June. Barbaras for 2022 is $43,100. 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. What is Barbara's medical expense deduction for 2022? If required, round your computations to the nearest dollar