As per interpretation of the Act i would say that first of all the amount of expense has to be decided.
Now applying Sec 40A(2) amount of expense shall be considered as Rs. 19000 for official purpose.Hence Rs.11000 will be considered as unreasonable and shall be Disallowed.
Now there is no need for applying Sec 40A(3) as the amount of Expense for Computing Business income is only Rs.19000.