What is the amount of zakat due on 82,0 Saudi Riyals invested in a property that has not yet been sold, given other financial obligations (car installment by Murabaha, debt to others, personal expenses), and is it better to pay zakat in the UAE or send it to relatives and the needy in Palestine?

The owner of trade goods must appraise them at the end of each year and pay their zakat immediately if cash is available or if there is a buyer for the goods. Otherwise, delay is permissible. Debt prevents the obligation of zakat on inward wealth, such as trade goods and cash, if the debt reduces the wealth below the nisab. If it does not reduce it, the remaining amount is subject to zakat. The creditor pays zakat on his debt owed by others if they are able to pay and willing to do so. Otherwise, there is no zakat on him until he receives it, whereupon he pays zakat for all past years. Zakat is obligatory on salary once a year has passed over it. The general rule is to pay zakat in the country where the wealth is located, but it is permissible to transfer it out of necessity or for a benefit.