How is the obligatory Zakat calculated on an amount of 32,000 dinars, after deducting expenses of 28,000 dinars?

The majority of scholars — and this is the correct view — hold that vegetables and fruits like oranges, watermelons, and the like are not subject to zakat. This is because they were cultivated during the time of the Prophet, peace and blessings be upon him, and zakat was not collected from them. The practice of the Caliphs after him also continued in this manner. Zakat only becomes obligatory on their monetary value if a full year (hawl) passes on it.