Barbara incurred the following expenses during the year: $1,900 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $390 for multiple vitamins and antioxidant vitamins, $930 for a smoking cessation program, $590 for nonprescription nicotine gum, $895 for insulin, and $10,525 for funeral expenses for her mother who passed away in June.

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.	$1,900 dues at a health club she joined at the suggestion of her physician to improve her general physical condition
b.	$390 for multiple vitamins and antioxidant vitamins
c.	$930 for a smoking cessation program
d.	$590 for nonprescription nicotine gum
e.	$895 for insulin
f.	$10,525 for funeral expenses