8. LO.2 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 $ 840 Multiple vitamins and antioxidant vitamins 240 Smoking cessation program 3,500 Nonprescription nicotine gum 250 Insulin 2,600 Funeral expenses for her mother, who passed away in June 7,200 Barbara’s AGI for 2021 is $54,000. What is Barbara’s medical expense deduction for 2021?