422 Q1. Ahmed is a Saudi national has submitted his zakat return including the following information for 1441H (amounts in SR) (2 Marks)

a) Owns an investment building at a book value of 600,000 and with market value of 900,000, the investment building produced a monthly rental value of 30,000, actual total expenses incurred of getting the income is of 60,000.

b) Owns an investment car at a book value of 300,000 and with market value of 450,000, the car produced annual revenues of 300,000, actual total expenses incurred of getting the income is of 45,000.

Required: Calculate the receptacle of the zakat for each kind of zakat 1441 H.