Discuss the two requirements for an employee expense reimbursement plan to be treated as an accountable plan. An employee reimbursement plan is treated as an accountable plan if it meets the following two requirements. (Select the two requirements that apply.) The employee is not required to return to the employer any portion of the reimbursement in excess of the substantiated expenses. The employer must make an adequate accounting of expenses to the employee, which means that each business expense that is reimbursed must be substantiated. The employee must make an adequate accounting of expenses to his employer, which means that each business expense must be substantiated (an expense report, for example). Within a reasonable period of time, the employee is required to return to the employer any portion of the reimbursement in excess of the substantiated expenses. The employer must make an adequate accounting of expenses to the IRS, which means that each business expense must be substantiated. The employer is required to provide reimbursement to the employee within 24 hours of receiving documentation of expenses