Musannaf Ibn Abi Shayba 5:295

Waki’ narrated to us, from Abu ‘Awanah, from Abu Bishr, from ‘Amr ibn Haram, from Jabir ibn Zayd, from Ibn ‘Umar and Ibn ‘Abbas regarding a man who spends [money] on his fruit: One of them said: "He pays Zakat on it." The other said: "He deducts the expenditure and pays Zakat on what remains."