The KFH has the following accounts. Vault cash KD 300,000; Cash due from banks KD 600,000; Held for trading securities KD 680,000; Musharkah account KD 900,000; bills receivable KD 320,000; Fixed assets KD 330,000; deposits from customers KD 520,000; bills payable KD 450,000; common stocks KD 760,000; retained earnings 730,000; surplus KD 380,000. It is estimated that: 30% of the bills receivable are uncollectable; 40% of Musharkah account are classified as current asset; 10% of the held for trading securities are long-term investment; 20% of bills payable are current liabilities. Using net asset method, the zakat amount payable by KFH is

Select one:

a. Another amount

b. KD 37,150

c. KD 35,575

d. KD 21,975