Darlene works for a real estate company that buys and sells homes. Darlene submitted the following substantiated expenses for reimbursement:

• Business meals with prospective buyers $980

• Gift baskets provided to new homeowners $660

• Floral arrangements used in the homes listed for sale $1,550

• Realtor license fee $175

• Business miles for her personal auto $4,200

a. If the employer has an accountable plan, what are the tax consequences to Darlene?

b. If the employer does not have an accountable plan, what are the tax consequences to Darlene?