S Corp accountable plan reimbursement for use of land

My client is the owner/employee of an S corp that rents "tricked out" camper vans (they're pretty cool).

As the employee, he fills out an expense report for his business use of home for exclusive, interior use.

But he also parks the company's 6 vans on his personal lot.

He does this as an employee for the convenience of the corporation as he works and operates the van rental business.

Can he be reimbursed under an accountable plan for the FMV of these parking spots?

Or must this somehow be included in the biz use of home expense report? (that's hard to do because it is outdoors).

Note that it is not favorable to "rent" the spots to his s corp because of the Hawaii renter's tax.

The accountable plan reimbursement for the use of his home in the business is presumably an allocation of actual costs incurred. That is different from a transfer of funds from the corporation to the individual for FMV of parking spots. The latter seems like rental income to me.

Agree with JAD.

I wouldn't be surprised if a rental arrangement gives more tax benefit than accountable plan reimbursement, event after taking into consideration the rental tax. I'd imagine parking space rentals in Hawaii go for a pretty penny.