Is zakat obligatory on 2,0 dinars saved from trade after obtaining a lease-to-own loan of 40,0 dinars to build a house, and what is the amount of zakat due on it?

The debt reduces the zakat on wealth if the person does not have other savings or wealth for acquisition—on which there is no zakat—sufficient to cover the debt. However, if he has savings or wealth for acquisition in excess of his needs, he should use it to cover the debt, and pay zakat on the remaining wealth if it reaches the nisab (85 grams of pure gold) at a rate of one-quarter of one-tenth (2.5%).