How is zakat calculated for a greengrocery store: Is it zakat on business inventory or zakat on the store's income if a year has passed since its acquisition?

The zakat on a vegetable shop is due on its merchandise (trade goods) if its value reaches the threshold (nisab) and a full year (hawl) has passed over it. The merchandise is valued at its selling price when the year is complete, and cash and collectible debts are added to it. Then, zakat of a quarter of a tenth (2.5%) of the total is disbursed. The default is to disburse zakat in cash, which is safer and more beneficial for the poor. It is permissible to disburse it from the same type of merchandise when necessary, but for vegetables, it is preferable to disburse it in cash due to their rapid spoilage.