An accountable employee expense reimbursement plan must meet all of the following conditions EXCEPT:

a-Mileage allowance or per diem reimbursement provided by the plan cannot exceed the federally established amounts

b-The employee is required to account adequately to the employer for business expenses within a resonable period of time

c-The employee must return any excess reimbursements or allowance to the employee within a resonable period of time.

d-The plan provides reimbursements of business expenses paid by the employee in connection with the performance of business servoces for the employee