Instructions You Must Calculate NISAB before calculating Zakat and compare it with the Zakatable Income.

( Gold Rate of 24 Carat Gold is 242.00 / gram & Pure Silver is at 2.86 SAR per 1 Gram on January 29, 2023 @ 9:19am. Current Dollar rate is 3.75 Riyals & British Pound = 4.65 SR. The market price of Al Rajhi Banks share is SR 80.90 per share on January 29, 2023 @ 9:19am., as per Tadawul )

COMPREHENSIVE QUESTIONS - 2 :

Q-13 - Comprehensive

Ms.Amina, a widow, owns 20 acres of land in the suburbs of Holy City of Madina.

She used this land for plantation purposes for her bread and butter and to raise her 3 children. In the year 2020, She planted 8 acres of this land with rice field, 1 acre with cucumber and, the remaining (11 acres) is planted with maize. The following information is related to her activities for the crops plantation and harvesting is available for the whole year :

1	Output of rice	8,000kg
2	Taken of rice field for personal use	300kg
3	Output of cucumber	3,000kg
4	Output of maize	4,000kg
5	Salary for rice field workers	SR 4,000
6	Salary for cucumber workers	SR 2,000
7	Salary for maize workers	SR 3,000
8	Irrigation expenses for rice field	Used rainwater
9	Irrigation expense for cucumber	SR 1,000
10	Irrigation expense for maize	Used rainwater

Additional information:

She took a loan of SR 10,000. She used 40% to pay for a machine for rice planting, and 30% for maize seeds. She used the remaining amount to pay her personal expenses. No payment of the loan in 2020 due to Pandemic (Covid-19 Government Relief ) , as well as no payment is expected to be due during 2021 ( next year ) as well for the same reason;

She paid SR 4,000 to pay miscellaneous expenses for planting the maize.

She also hired workers to fertilize her crops, SR 2,000 for rice, SR 1,000 for cucumber and SR 1,500 for maize.

Rice price is SR 15 per kg, cucumber is SR 8 per kg and Maize is SR 10 per kg.

She has another debt of SR 6,000 which is due in the short term.

Required

Calculate zakat of Ms.Amina for the year 2020