How is zakat calculated on the orphans' money that you manage, taking into account expenditures on their daily needs, building properties, purchasing gold, and leasing agricultural land?

Zakat is not obligatory on gold, silver, and trade goods unless they reach a nisab (minimum threshold) and a full hawl (lunar year) passes over them. Thus, zakat is due on the orphans' share if each orphan's portion reaches the nisab and a full hawl passes over it. Taxis are not subject to zakat; rather, zakat is due on the money generated from them, which is then added to their cash holdings. Expenses and gifts (such as a gold chain) are not subject to zakat, nor is the rent from leased land. Zakat is due on the harvest if it reaches the nisab and is among the types of produce subject to zakat.