How is zakat calculated on land purchased for trade, a full year having passed since its purchase, knowing that part of its price was a gift from the father? And to whom is this zakat given? And is zakat due on land that the father gifted to his son, and then the son wished to sell it?

The Fatwa's Summary:

Land given as a gift: No zakat is due on it until it is sold. After the sale, its price is held for a lunar year, and 2.5% of it is subject to zakat if it reaches the nisab (85 grams of gold or 595 grams of silver) by itself or when combined with other assets. Land purchased for trade (resale): This is considered a trade commodity, and its zakat becomes due when a hawl (lunar year) passes on the money with which it was purchased. It is valued at the time the hawl passes, and 2.5% of its market value at that time is paid as zakat. Land purchased for rental purposes: There is no zakat on its value. Instead, zakat is due on its income (rent) if it reaches the nisab and a hawl passes on it. The amount given by the father to his son: If it was a loan: The son may deduct this debt from the money on which zakat became due, and he pays zakat on the remainder if it does not fall below the nisab. If it was a gift: The entire amount is subject to zakat. Zakat recipients: They are limited to the eight categories mentioned in Surah At-Tawbah: the poor, the needy, those employed to collect [zakat], those whose hearts are to be reconciled, [to free] those in bondage, those in debt, in the cause of Allah, and the wayfarer.