for BE tax relief....
try this
start from part F, page 11
http://lampiran1.hasil.gov.my/pdf/pdfam/Ex...es_BE2018_2.pdf

I don't think there is any relief for entertainment....

on this "What's the criteria to fit B other than being insurance agent?"

Q1: Who needs to furnish Form B?
A1: Form B needs to be furnished by an individual who is resident in Malaysia and carries on a business. 

examples....
housing agents, small business, private tutor, etc etc....?

http://lampiran1.hasil.gov.my/pdf/pdfam/FA..._11042011_1.pdf

In that case.... I think there Cannot find which/what items in the lifestyles tax relief that only can claim 2 yrs once...
Do you know of any?