Are the debts incurred from trade (land and shop) deducted from their due zakat?

Debts are deducted from the price of the land and the value of trade goods if there is no surplus money to pay them. For zakat to be obligatory, the نصاب (threshold) must be reached (85 grams of gold or 595 grams of silver) after deducting debts, and a full lunar year must have passed. The amount of zakat is one-quarter of one-tenth (2.5%). Zakat is not obligatory on land unless it was purchased with the intention of trade.