Step 1: Two numbers define this ascites: a SAAG above 1.1 g/dL and a fluid protein of 2.8 g/dL. Reading them together is the key.
Step 2: A SAAG above 1.1 g/dL is a marker of raised portal sinusoidal pressure, which is seen in both cirrhosis and right-sided heart failure. So the gradient alone narrows it to these two.
Step 3: The discriminator is the protein level. In heart failure the liver sinusoids are not destroyed, so the transudate carries plenty of protein and the value climbs past 2.5 g/dL. In cirrhosis the diseased sinusoids hold protein back, keeping fluid protein low. A protein of 2.8 g/dL therefore signals the cardiac pattern.
Step 4: Low-SAAG causes such as tuberculous peritonitis and nephritic syndrome are ruled out by the high gradient, and cirrhotic portal hypertension is ruled out by the high protein.
\[\boxed{\text{Cardiac failure}}\]