A sample calculation could look like this:
A person covered his/her basic needs. After one year, she/he owns $3,800 in cash, 50 g of gold (jewelry) and $1,250 in the savings or home savings account. However, it also has a debt of $6,000, of which $1,200 must be repaid in the current year. The amount of gold (50 g) does not reach the Nisab limit. The rest of the property, however, is subject to zakat. The result is 50 g x $34.82 = $1 741. Accordingly: $3,800 + $1,741 + $1,250 = $6,791. The amount for school repayment will be deducted from this amount. This leaves $5,591. Of this, 2.5% are payable for the Zakat. This results in $5 591 x 0.025 = $139.78.