What is the ruling on Zakat for an apartment prepared for rent if it is offered for sale, or if the intention to rent and sell it coincide?

If the residential apartment was not prepared from the beginning with the intention of trade and profit, then there is no Zakat on it, even if it is offered for sale later; because what is considered for the obligation of Zakat is the existence of the intention of trade when acquiring the commodity. And if the person is hesitant between the intention of renting and the intention of selling, then there is no Zakat on him either.