Ruling on deducting annual expenses from wealth before paying zakah

Question:
He says: Honorable Shaykh, may Allah grant you success. I possess the nisab (minimum threshold for zakah) and a lunar year has passed over it. Do I pay the zakah directly, or do I first deduct the annual expenses for housing, clothing, and transportation from it?

Answer:
Future expenses, not the past ones you have already spent. You deduct those from it and calculate them from it. As for what is in the future, you do not calculate it. You pay the zakah on the wealth you have when it reaches the nisab and a lunar year has passed over it. When it reaches the nisab and a lunar year has passed over it, you pay its zakah. Yes.