单项选择题

Questions 186-190 refer to the following statement and memo.
Expense Account Statement
Employee: Dave Lincoln ＜dave@sota.com＞
Date: June 27
Reimbursable Expenses Incurred
Hotel/lodging: $695.98
Meals: $215.35
Tax: $72.06
Travel (air): $895.63
Parking: $16.00
Other (itemize): 2-day auto rental $149.00
Taxi fare $38.00 (includes tips)
Total: $2082.02
I certify the above is a true statement of incurred expense in accordance with company policy.
Receipts are attached.
Signature

Memo
To: Dave Lincoln ＜dave@sota.com＞
From: Alex Doval ＜alex@sota.com＞, Accounting Department
Date: June 28
Subject: Travel reimbursement
Dear Mr. Dave Lincoln,
Your expense account statement indicates an amount spent on lodging that exceeds the company’s expense guidelines. The standard reimbursement allowance is $200 per night, so your three- night stay is $95.98 over the maximum.
The company acknowledges that prices in the area were inflated due to the convention and that your supervisor’s late decision to send you there limited your choice of hotels.
I still need you to fill out and submit Form RBSAE(Reimbursement Beyond Standard Allowable Expense) if you want to be reimbursed fully for your lodging expense. A copy of the form is stapled to this memo. Please get it back to me by July 5th and the total on your expense statement will be added to your paycheck.
Regards,
Alex Doval
What accompanies the memo