Exercise $10-15($Algorithmic$)($LO$.2)$

Barbara incurred the following expenses during $2023$: $$2,355$ dues at a health club she joined at the suggestion of her physician to improve

her general physical condition, $$390$ for multiple vitamins and antioxidant vitamins, $$4,100$ for a smoking cessation program, $$545$ for

nonprescription nicotine gum, $$2,540$ for insulin, and $$8,725$ for funeral expenses for her mother who passed away in June. Barbara's AGI

for $2023$ is $$42,300.$

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$.$ $$2,355$ 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$.$ $$4,100$ for a smoking cessation program

d$.$ $$545$ for nonprescription nicotine gum

e$.$ $$2,540$ for insulin

f$.$ $$8,725$ for funeral expenses

What is Barbara's medical expense deduction for $2023?$

If required, round your computations to the nearest dollar.