Amna and her sister Mariam inherited (Arab Emirates dirham) AED1 million each from their father after he passed away. Amna has kept her AED1 million in her savings account with Abu Dhabi Islamic Bank. The bank shared profit with depositors last year at an average rate of 3%. The cash was in the account for the entire year. Mariam invested her AED1 million in a partnership with a friend to start and manage school uniform and other accessories production. As a start-up business they only earned AED70,000 in the first year. Mariam and her friend kept AED30,000 each as their annual management salary and split the rest as their profit. Calculate the Zakat applicable to both Amna and Mariam. From these calculations what do you learn about Zakat as an encouragement to participate in productive endeavours