I have an amount of money that has been in my possession for a year and exceeds the nisab, but I have borrowed an amount of money. Should the value of the loan be deducted from the total amount I have, and should the zakat be calculated on the remaining amount, or not? For example; I have 5,000 in the bank, and I took a loan of 3,000 dinars, which I am repaying in monthly installments of 100 dinars. Should the value of the loan be deducted from the amount? Or should the installments be deducted? Or is zakat paid on the full amount?