Based on the expenses described below, classify each with regard to the reporting of expenses and reimbursements on an employee's tax return.

$$Reporting Required on Tax Return $/$

Reporting Not Required on Tax Returna.Expenses and reimbursements are equal under an accountable plan.

Reporting Required on Tax ReturnReporting Not Required on Tax Return

b$.$Reimbursements at the appropriate Federal per diem rate exceed expenses, and an adequate accounting is made to the employer.

Reporting Required on Tax ReturnReporting Not Required on Tax Return

c$.$Expenses exceed reimbursements under a nonaccountable plan.