What is meant by profit when calculating khums?

I would be happy if you can guide me for the following questions:

1) Referring to the rules given in sistani.org, what is meant by “Profit or gain from earnings” in rule 1760? Does this include the earnings from monthly salary?

2) If it includes monthly salary, how do we calculate it?

3) How do we fix the date for giving khums?

4) Can we fix the date from Gregorian calendar?

5) About calculation of khums: Let’s say I had $500 in the first year, I paid $100 as khums, the mukhammas amount is $400. Let’s say next year, I had $200 on the date of khums. So, I didn’t have to pay any khums. Please correct me if I am wrong. The third year, I have let’s say $500 again.

i. How do I calculate the khums now? Do I have to give 500/5=$100 as khums or (500-400)/5=$20 as khums?

ii. What is the mukhammas amount now and what should I consider for the next year?
1. Profit here means earnings that are above your annual expenditures and have remained unused for a year making it subject to khums.

2. Refer to 1.

3 & 4. Select any date from the Hijri or Gregorian calendar.

5. Before the series of questions are answered please clarify if the money you have at the end of the year is from the original mukhammas 500 or in addition to it. Just remember that any profits over which a year has past is subjected to khums. Once the fifth is removed from that money, it is not subject to khums again. Any new profit made over which a year passes is subjected to khums, not the khumsed money from the previous years profit.

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