Which of the following is a true statement regarding employee business expense reimbursements? A A reimbursement for an employee's meal eaten during a non-overnight trip on employer business satisfies the business connection requirement for an accountable plan. B If an employee is allowed to keep advances or reimbursements in excess of those that are substantiated, only the excess is treated as made under a nonaccountable plan. C Under an accountable plan, an employee must be required to return any reimbursement in excess of substantiated business expenses within seven days. D Under the simplified (high-low) method for substantiating travel allowances, an employee is not required to substantiate the business purpose of the travel