To estimate the price of the 2014 Audi A4 1.8L Turbocharged 30 TFSI (Base) with 179500 km mileage in average condition, I considered several data points. First, the selling prices of similar cars: a 2015 Audi A4 2.0 I4 45 TFSI Quattro (Top) with 119300 km sold for AED 41000, a 2015 Audi A4 2.0L Turbo I4 30 TFSI (Base) with 45300 km sold for AED 36000, and a 2013 Audi A4 I4 2.0L Turbocharged 45 TFSI Quattro (Top) with 121910 km sold for AED 21500. The closest match in terms of variant and year is the 2015 Audi A4 2.0L Turbo I4 30 TFSI (Base) which sold for AED 36000. Considering the higher mileage and average condition of the target car, a downward adjustment is necessary. Additionally, an offer accepted for a 2014 Audi A4 1.8L I4 30 TFSI (Base) with 182200 km was AED 18000. Listed prices for similar cars range from AED 20000 to AED 28500, but these are generally higher than actual selling prices. Taking all these factors into account, the estimated market price is adjusted to reflect the car's condition and mileage.