How is the zakat calculated for a man who bought land with the intention of trading on 1/3/1434 AH for 100,000, and sold it on 1/1/1435 AH for 190,000?

The hawl (one lunar year) for the price of this land that was sold is the hawl for the price at which it was bought. The hawl for trade goods is based on the hawl of their prices. If a lunar year passes on the price at which the land was bought, and it has reached the nisab on its own or with profit, then zakat becomes obligatory on it. However, if a hawl has not passed on it, then there is no zakat on it. The nisab for current banknotes is the equivalent of 85 grams of gold or 595 grams of silver, and the amount due is a quarter of a tenth (2.5%).