If an Employer Chooses a Per Diem Method of Substantiation

If an employer chooses a per diem method of substantiation for travel expenses,

A) The high-low method allows employees traveling mostly in high-cost areas the same high-cost per diem rate all year.
B) The high-low method averages the high-cost locality and low-cost locality per diem rates to arrive at an average rate.
C) The meals and incidental expenses method requires actual cost records to substantiate lodging expenses.
D) Actual expense records substantiating the business reason for the trip and the dates of arrival and departure are not required.
E) The employer need not use an accountable plan for reimbursing employees for travel expenses.