Q$2.$ Abdullah is a Saudi citizen has submitted his zakat return including the following information for $1445$ H $(4$ Marks$)$

a$)$ Owns an investment car at a book value of $450,000$ and with market value of $510,000,$ the car produced a monthly rental value of $33,000,$ actual total expenses incurred every month of getting the income is SAR $5,500.$

b$)$ Owns a farm at a book value of $950,000$ and during the year it produces different type of fruits. The total gain is SR $390,000.$ Expenses of the production are estimated at one$-$third, assuming it$$s watered by water from springs and rain.