Khaild is a Muslim man, and he lives in Saudi Arabia. During the year $1445,$ Khalid granted aloan of SAR $1,000,000$ which is fully payable after $2$ years. In addition, he is required this year to pay back loan to his friend of SAR $50,000$ which he earned it through committing fraud against his employer with a help from his friend. Khalid also has a mortgage loan forpurchasing his own house which required a payment of SAR$12,800$ each year. Additionally, Khalid has personal loan for purchasing his own car that required a payment of SAR$1,000$ per month.Required:Explain what are the liabilities that are allowed to be deducted when calculating the zakat for Khalid for the year $1445.$ Provide the reasons to support your answer