The rate of Zakah due on cows

Q: If someone owns two hundred and forty-nine cows, how many must be given as Zakah (obligatory charity)? Is it correct that the Zakah due on them is six Musinnahs (two year-old cows) or eight Tabi`s or Tabi`ahs (one year-old cows)? May Allah reward you with the best and grant us all success. Amen! As-salamu `alaykum warahmatullah wabarakatuh (May Allah's Peace, Mercy, and Blessings be upon you.) (Part No. 8; Page No. 32

A: For cows that graze all or most of the Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due), you must give a Tabi` or Tabi`ah, if they reach thirty in number; and a Musinnah if they reach forty. For the number of cows you mentioned in the question, you should give six Musinnahs or eight Tabi`s or Tabi`ahs. It is reported in the Musnad (Hadith compilation) of Imam Ahmad and the four Sunan (Hadith compilations classified by jurisprudential themes) that Mu`adh (may Allah be pleased with him) said: The Messenger of Allah (peace be upon him) sent me to collect Zakah from the people of Yemen, and ordered me to take a Tabi` for every thirty cows and a Musinnah for every forty. In the same Hadith Mu`adh said: He (peace be upon him) ordered me not to take additional Zakah on what is between these two numbers. May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.