Final answer:
The nursing situation that best reflects accountability is when the nurse files an incident report regarding a medication error.
Step-by-step explanation:
Of the options provided, the nursing situation that best reflects accountability is option 2: The nurse files an incident report regarding a medication error.
Accountability in nursing involves taking responsibility for one's actions and reporting any errors or issues that may have occurred. Filing an incident report is an example of being accountable because it acknowledges the mistake and ensures that appropriate actions are taken to prevent similar errors in the future.