TXQuestion 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.