A person bought land with the intention of building, but after eight years, he needed cash and sold the land. When he bought the land, its value was 40,000, and he sold it for 140,000. During the previous eight years, he did not pay Zakat on it because it was intended for building. What is the ruling now that he has sold it? Does he have to pay Zakat for each year of the eight years he owned the land? Note that when he sold it, he paid Zakat on its price.