Is it permissible to pay Zakat on trade goods in kind, and at what value is it calculated (purchase or actual), and does the giver choose the type of goods or does the poor person choose?

The commercial goods are appraised at their current market value upon the completion of a full year (hawl), and zakat is paid at a rate of 2.5% if they reach the nisab (the value of 85 grams of gold). According to the majority of scholars, it is obligatory to pay it from their monetary value. However, some scholars have permitted paying it from the goods themselves (their actual items) out of necessity or for an overriding benefit, such as when the poor person is not skilled in managing money, or if the commodity is beneficial to them. Zakat must be paid from goods of medium quality, not poor quality.