Question on Adjusted income in Principle of Taxalation

Dear Sir,

As the Entertainment expenses (Sec 38A)incurred on discharging the
employee’s duties (i.e. visiting clients, meeting, promotion, road
show & etc). However, the Entertainment expenses is restricted
to Entertainment allowance;

It defined that
Deductible Entertainment expenses CANNOT CLAIM> Max Allowance figure can be taken

E.g

Case 1

Entertainment (expense>allowance )
Given
Entertainment allowance RM6,000
Entertainment expense RM8,000

Deductible Entertainment Expenses is RM6,000 ONLY

Case 2
Entertainment (expense>allowance )
Given
Entertainment allowance RM5,000
Entertainment expense RM8,000

Deductible Entertainment Expenses is RM5,000 ONLY

Case 3
Entertainment (expense<allowance )
Given
Entertainment allowance RM8,000
Entertainment expense RM5,000

Deductible Entertainment Expenses is RM5,000 ONLY

Am I correct to all above case stated??

I am weird that case 3 do this will be NIL or RM5,000?? as Entertainment (expense<allowance ) do IRB will allow me to deduct again?

Thank you.