Does zakat apply to the 70,000 dirhams that a wife receives from her husband in exchange for his rental of her house, knowing that the couple resides in this house and 24,000 dirhams are deducted from the husband's salary?

Zakat is obligatory on the wife's wage if a full year (hawl) has passed on it and it has reached the نصاب (minimum threshold). The amount of zakat is 2.5% of what remains of it. If she spends all of it before the end of the year, then there is no zakat on it. Based on the fatwas of Sheikh Ibn 'Uthaymeen, wages that are spent immediately as they are received do not have zakat on them, unless a full year has passed on the contract. As for a rented apartment, there is no zakat on it because it was prepared for rent, with the exception of gold and silver jewelry if it reaches the نصاب.