The car to be estimated is a 2015 Audi A3 40 TFSI S line with a 1.8L engine. The most relevant data point is a 2016 Audi A3 1.8L TC i4, 40 TFSI (Top) variant, sold for 46500 AED in February 2024 with 86000 km. Considering the 2015 model year and higher mileage of 193600 km, a depreciation adjustment is necessary. Another relevant data point is a 2015 Audi A3 TFSI 1.8L 35 TFSI (Mid) variant sold for 39000 AED in August 2023 with 166000 km. The target car is a higher trim (S-Line) but has higher mileage. The listed price of a similar 2015 Audi A3 1.8L S-line was 49500 AED, but it was not sold at that price. Considering these factors, the estimated market price is adjusted downwards from the 2016 model's selling price due to the older model year and higher mileage.