microsoft excel - AND function gives TRUE result for empty, BLANK cell - why?

I have blank B2 cell.

=ISBLANK(B2) gives TRUE

A simple logical test on it returns FALSE

=IF(B2,TRUE,FALSE) gives FALSE

Yet when directly used in an AND statement, it returns TRUE

=AND(B2,TRUE) gives TRUE

Of course, when indirectly used in an AND statment, it still returns FALSE

=AND(IF(B2,TRUE,FALSE),TRUE) gives FALSE

Could you explain me please why my Excel behave in that way?

Answer

Extracted from here, look for the section titled Excel logical functions - facts and figures:

In Excel when you are using logical functions (AND, XOR, NOT, OR), if any of the arguments contains text values or empty cells, such values are ignored.