I started by looking at the selling prices of similar cars. The most relevant data point is the 2016 Audi A3 2.0 Turbo V4 with the same 30 TFSI (Base) variant, sold for AED 31,000 in November 2023. This car had a slightly lower mileage of 165,000 km compared to the target car's 178,000 km. Next, I considered the offer accepted for a 2016 Audi A3 1.4L TC I4 with higher mileage of 222,500 km, which was AED 26,500 in February 2024. This suggests a lower value due to higher mileage. A dealer sold a 2016 Audi A3 Ambition 1.4 (122 HP) with 200,500 km for AED 28,900 in September 2024, which is a different trim but provides a reference point. Listed prices are generally higher than selling prices, with a similar car listed for AED 27,000 and delisted in January 2024. Considering these data points, the selling price of AED 31,000 for a similar variant with lower mileage is the most reliable indicator, but I adjusted downwards slightly due to the higher mileage and average condition of the target car.