I started by looking at the selling prices of similar cars. The 2015 Audi A3 1.8L I4 with 85512 km sold for AED 40000 on 2023-09-13, and the 2015 Audi A3 TFSI 1.8L 190Hp with 166000 km sold for AED 39000 on 2023-08-16. These cars have a larger engine than the target car, which typically increases their value. The accepted offer for a 2015 Audi A3 1.4L I4 with 77834 km was AED 43500 on 2024-05-07, which is closer to the target car's engine size. The dealer sold a 2015 Audi A3 Design 40 2.0 TFSI for AED 27200 on 2024-07-10, but this car has a different engine and trim. For listed prices, a 2015 Audi A3 1.4L i4 TC with 122200 km was listed for AED 35000, and another with 116900 km was listed for AED 43500. Considering the target car's higher mileage of 126200 km and average condition, I estimate the market price to be slightly lower than the accepted offer and closer to the lower end of the listed prices.