S Corp with 2 unrelated taxpayers. Corp has been reimbursing milage on an accountable plan at the current fed mileage rate. One shareholder purchased a new car this year that was used 40% for business. Actual expenses are $2,000 over the milage rate, but taxpayer loses those because of the 2% floor on misc. deductions.
Q: Can the corporation up the reimbursement to cover "actual" expenses, either by increasing the reimbursement rate to that stockholder or both stockholders, or by having the stockholder account to the corporation the "actual" expenses as total costs x business use while still keeping it as an accountable plan?
Thanks,