[3] With regard to employer reimbursements under an accountable plan, which of the following statements is false?

A. The expenses must have been paid or incurred while performing services as an employee. B. The expenses must be adequately accounted for to the employer within a reasonable period of time.

C. Any excess reimbursement must be returned within a reasonable period of time.

D. Any reimbursement paid must be based on a fixed daily amount not to exceed the government's per diem rate.