A business owner with:

• Cash:10,000(Zakat=10,000(Zakat=250).
• List item22K Gold: 100 grams → Equivalent 24K = 91.67g → Zakat = 2.5% × (91.67 × gold price).
• List itemBusiness Assets:50,000(inventory+receivables)−50,000(inventory+receivables)−10,000 (liabilities) = 40,000→Zakat=40,000→Zakat=1,000.

Total Zakat: Sum of all categories, validated against the Nisab threshold.