How is zakat calculated on the amount remaining after purchasing a car and an apartment, given that its due date has changed from Rabi' al-Awwal to Ramadan?

Zakat must be paid immediately upon the completion of its year (hawl), and delaying it is a grave sin that necessitates repentance. In the questioner's case, if she delayed the zakat on her wealth past its due time, she must pay 2.5% of the 175,000. If she wishes to hasten the zakat for the coming year, she may pay zakat on the 60,000. There is no zakat on the apartment and car for personal use. Zakat is due on the rent of the apartment if a year passes on it.