To estimate the price of the 2023 Audi A3 1.4L 35 TFSI 30 TFSI (Base) with 49870 km mileage, I considered the following data points: 1) A 2022 Audi A3 35 TFSI (Mid) with 24000 km sold for AED 118500 on 2023-09-20. Given the higher trim and lower mileage, this car would be valued higher than the target car. 2) The new price for a 2024 Audi A3 30 TFSI (Base) is AED 103110. Applying a 10% annual depreciation for one year, the estimated value for a 2023 model would be around AED 92799. 3) A similar 2023 Audi A3 1.4L 35 TFSI 30 TFSI (Base) with the same mileage is listed for AED 134990, but listed prices are generally higher than actual selling prices. Considering these factors, I adjusted the estimate to reflect the market conditions and the car's condition.