Austin Incurs $3,600 for Business Meals While Traveling for His $$\begin{array} { | l | l | } \hline \text { Austin } & \text { Tex } \\\hline \$ 0 & \$ 1,800 \\\hline\end{array}$$

Austin incurs $3,600 for business meals while traveling for his employer, Tex, Inc. Austin is reimbursed in full by Tex pursuant to an accountable plan. What amounts can Austin and Tex deduct?

A) $$\begin{array} { | l | l | } \hline \text { Austin } & \text { Tex } \\\hline \$ 0 & \$ 1,800 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Austin } & \text { Tex } \\\hline \$ 0 & \$ 3,600 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Austin } & \text { Tex } \\\hline \$ 1,800 & \$ 1,800 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Austin } & \text { Tex } \\\hline \$ 3,600 & \$ 0 \\\hline\end{array}$$