How should the Zakah due on the housing units intended for rent be calculated?

A: A. There is no Zakah due on the building prepared for rent, but Zakah is due on the rent thereof. Thus, after the passing of a Hawl from the time when the lease contract takes effect, 2.5% of the rent should be paid as the due Zakah. May Allah grant us success. B. The Zakah due on the plots of land is due on them every year. You should calculate the value of these plots by the end of the Hawl and pay 2.5% from the estimated value as Zakah. C. Zakah is due on your share of the land prepared for sale. You should estimate the value of the land and pay 2.5% of the value of your share. (Part No. 8; Page No. 101) May Allah grant us success. May Allah's Peace and Blessings be upon Prophet Muhammad and upon his family and Companions.