Barbara incurred the following expenses during 2021: $1,965 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 565 Smoking cessation program 4,400 Nonprescription nicotine gum 740 Insulin 2,120 Funeral expenses for her mother, who passed away in June 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. May not be included $1,965 dues at a health club she joined at the suggestion of her physician to improve her general physical condition b. $565 for multiple vitamins and antioxidant vitamins May not be included C. $4,400 for a smoking cessation program May be included d. $740 for nonprescription nicotine gum 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