Twice a year, Rowdy (40% shareholder) and Q (40% shareholder) travel to various locations across the United States to host ticketed live recordings 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 reimbursed a combined total of the following amounts: $3000, Transporation; $239 Meals purchased from restaurants; $200, Meals not purchased from restaurants. How much of this reimbursement is taxable compensation to Rowdy and Q?