Zakaah

As salaamu Alaikum Mufti. My wife and I are 50/50 partners in our business. We have been experiencing problems with the business over 7-9 years now. We are owing a few people monies which we have signed acknowledgement of debt for, and also paying off these amounts whenever possible. We only have a house valued at R1.5 million and we are owing Std bank below R500k. We have lost all of our savings to try and survive. I am not eligible for Zakaah currently
.However my wife has jewellery to the value of R100 000. She wants to know if she should sell all of her jewellery to pay her Zakaah for this year and the past few years?
Also can we give free hold stock from our shop as Zakaah?