Is zakat obligatory on a commercial building whose construction has not been completed and whose full price has not been paid, and a Hawl (full lunar year) has passed on it?

If the property was purchased with the intention of trading, Zakat is obligatory on it upon the completion of a hawl (lunar year) on the principal amount of money with which it was bought. The debt is deducted from the value of the property subject to Zakat if the Zakat payer does not have other money to cover the debt, and the remainder is subject to Zakat if it reaches the nisab. However, if he has other money to cover the debt, the debt is not deducted from the value of the property, and its full value is subject to Zakat.