I have been working with my current employer for about eight years. Every year, I contribute 10% of my salary into a 403(b) account and my employer matches it with 10%. The money is invested in one or more fidelity mutual funds of my choosing. There is currently about $150k in the account. I cannot withdraw this money without penalty until I reach 60 years of age. My question is: how do I calculate and pay zakat on this money? In particular:

a. Is the zakat due on the whole amount?

b. Is the zakat due on my contributions?

c. Is the zakat due on the contributed amount less taxes and penalty?

I also have a mortgage on my primary residence with an Islamic money lending group. I currently owe about 90k on the mortgage. How do I factor this debt into zakat calculations? I may add that I had initially paid zakat on the contributed amount for a couple of years, but I have not been able to do so in the past five years.