Barbara incurred the following expenses during 2021: $1,315 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, $460 for multiple vitamins and antioxidant vitamins, $3,200 for a smoking cessation program, $725 for nonprescription nicotine gum, $2,320 for insulin, and $11,605 for funeral expenses for her mother who passed away in June. Barbara's AGI for 2021 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.
a. $1,315 dues at a health club she joined at the suggestion of her May not be included. physician to improve her general physical condition
b. $460 for multiple vitamins and antioxidant vitamins May not be included.
c. $3,200 for a smoking cessation program May be included.
d. $725 for nonprescription nicotine gum May not be included.
e. $2,320 for insulin May be included.
f. $11,605 for funeral expenses May not be included.