Twice a year Rowdy (40% shareholder) and Q (40% shareholder) travel to various locations across the US to host ticketed live recording of Who's Up to What. The Corporation has an accountable plan in place to reimburse them for their travel expenses. In 2022 Rowdy and Q were reimbursaed a combined total of the following amounts : $3,000 transportation, $239 Meals purchased at the restaurant, $200 Meals not purchased at restaurant.

Q. How vmuch of this reimbursement is taxable compensation to Rowdy and Q?

$439, $3,220, $0, $3,429