Q1. A Saudi individual has submitted his zakat return including the following information for 1439H (amounts in SR)

1. Owns an investment building at a book value of 200,000 and with market value of 300,000, the investment building produced a monthly rental value of 10,000, actual total expenses incurred of getting the income is of 20,000.

2. Owns an investment car at a book value of 100,000 and with market value of 150,000, the car produced annual revenues of 100,000, actual total expenses incurred of getting the income is of 15,000.

Required: Calculate the receptacle of the zakat for each kind of zakat 1439 H.