How is zakat on crops to be rendered if the harvest was 45 sacks, the harvester's wage was 40 sacks, and 5 sacks remained?

Allah has made Zakat obligatory on crops on the day of their harvest, and the Prophet, peace and blessings be upon him, clarified its amount: one-tenth for what is irrigated by rainwater, and half of one-tenth for what is irrigated by machinery, provided it reaches the nisab. Scholars differed on deducting the expenses of cultivation, plowing, and harvesting from the yield. The majority of scholars held the view that these expenses are not to be deducted, and Zakat must be paid on the entire yield. However, some scholars went on to deduct the expenses from the principal, and Zakat is paid on the remainder if it reaches the nisab. This latter view is the more preponderant one and is consistent with the spirit of the Shari'ah. Therefore, Zakat is not obligatory except on what remains after the harvesting expenses, provided it reaches the nisab.