Question 49 of 75. The Tax Code requires substantiation of all of the following-the amount of the expense, the time, place, or description, a business purpose/business relationship-EXCEPT when: O Expenses are clearly ordinary and necessary. O The employer provides an advance to the employee. 0 The standard meal rate is used for travel meals and travel meals are the only expense O The reimbursement is from a nonaccountable plan, and the employee deducts the expenses on Form 2016