Griffin Inc. reimburses employees for travel and business expenses using an accountable plan. As a result:

a. Griffin must include all reimbursements as compensation and withhold appropriately.

b. Griffin must include travel and entertainment reimbursements as compensation and withhold only FICA taxes on the amount.

c. Griffin must include all reimbursements as compensation but is only required to withhold income taxes in the amount.

d. Griffin should not include reimbursements in compensation and no withholding is required.