Hra exemption case

if u get negative amount while calculating rent paid -10% salary you have to ignore the same in the sense value is assigned as zero

Does that mean, I will be eligible for an HRA exemption of only 
204000 –  10% of 2038200 = 204000 – 203820 = 180
 

ACTUAL hra  239589

assumed you stay in metro  so 50%*2038200=1019100

Rent paid -10% salary =204000-203820=180

Least of the three 180

Actual HRA =239589

Less exempt u/s 10(13A)=180

TAXABLE hra=239409

Thanks for the reply. It is clear now.