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. $1,770 dues at a health club she joined at the suggestion of her physician to improve her general physical condition ... May not be included
b. $320 for multiple vitamins and antioxidant vitamins ... May not be included
c. $3,350 for a smoking cessation program ... May be included
d. $845 for nonprescription nicotine gum ...May not be included
e. $2,140 for insulin f. $11,005 for funeral expenses ... May be included