Hey peeps, I got question regarding Leave Passage.

Let's say I take a leave passage for my wife and I, costing RM4,600 to Japan. As I know, there's exemption of RM3,000 for leave passage to places outside Malaysia.

The question is, is this exemption calculated per head? Me and my wife, so, our exemption is RM3,000 each. Say we spend RM2,300 (2300x2 = 4600) each, so is my leave passage is fully exempted?