A: Firstly,
if these cows and sheep are intended for sale, Zakah is due on them a lunar year from the time the owner intends to sell them. If the animals are bought to be sold, the Zakah is due a lunar year from the time the owner has the money he will use to buy the animals, and the Zakah is calculated as for commercial commodities. However, if the animals are not intended to be sold, there is no Zakah due on them, because
one of the conditions that makes Zakah obligatory on camels, cows, and sheep, is that they must be grazing freely.
Secondly,
Zakah is due on a building's rental if it is kept for a lunar year and reaches the Nisab.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.