Saudi citizen has submitted his zakat return including the following information for 1444 H.

a) Owns an investment building at a book value of SAR 750,000, with a market value of SAR 950,000, the investment building produced an annual revenue of SAR 500,000, and the actual total expenses incurred related to the investment building is SAR 75,000 annually.

b) Owns an investment car at a book value of 250,000 and with market value of 280,000, the car produced a monthly rental value of 25,000, actual total expenses incurred every month of getting the income is SAR 3,000.

Required: Calculate the receptacle of the zakat for each kind of zakat 1444 H.