How is the zakat calculated for the amount from the sale of land, if it is intended to use its value to purchase a warehouse prepared for rent?

If the land was purchased with the intention of acquisition, not sale, then there is no zakat due on it for past years. However, if it was purchased with the intention of trade, then zakat is due on it for all past years, according to the preponderant opinion. It should be valued at the end of each lunar year, and one-fortieth (2.5%) of its value should be paid. The increase in price after the sale is not considered. If the land was sold and a warehouse was purchased with the intention of renting it out, not selling it, then zakat is not due on the warehouse itself, but rather on the rent of the warehouse if it reaches the threshold (nisab) and a full year has passed over it.