Here's the scenario...

Client formed an S-Corp in 2019 of which he is the sole member.  It is a construction company.  The client has two pick-up trucks used 100% for the business (the trucks are used to haul supplies out to the work sites, he has a separate vehicle for his commuting and personal drives). The pick-up trucks are titled in his name NOT the S-Corp's name.  The S-Corp has been directly paying all the expenses for the vehicles--car payment, gas, insurance, maintenance, dmv fees, etc. He treats them as business vehicles.  He does not have a written accountable plan. He hasn't been logging miles

For tax purposes, what are my options?

Can I treat the vehicles as being owned by the S-Corp? Record the assets and the car loans on the balance sheet and deduct all the actual expenses including interest on the loans and depreciation. I've seen some mentions of "beneficial ownership" but I haven't come across any articles actually saying it's an IRS approved solution.

Is there a way to retroactively create an accountable plan under the actual expense method if he's able to pull together all of the documentation supporting the expenses? Although I believe the car interest would still need to be treated as compensation, correct?

Or do we need to treat all the actual vehicle expenses paid by the S-corp as compensation? 

Thanks for your help!