To estimate the price of the 2023 Audi A6 2.0L 40 TFSI 35 TFSI (Base), I first looked at the new car price for the 2025 Audi A6 40 TFSI (190 HP), which is AED 239900. Assuming a 15% annual depreciation, the 2023 model would have depreciated for one year, resulting in an estimated value of AED 203915. Next, I examined the listed prices of similar cars. The closest match is the 2022 Audi A6 40 TFSI 2.0L I4 with a mileage of 41500 km, listed for AED 105000. Considering the 2023 model's newer year and slightly higher mileage, I adjusted the price upwards. The 2021 Audi A6 2.0L 45 TFSI (Base) with higher mileage is listed for AED 149990, but this is a different variant. The 2023 Audi A6 2.0L Turbo, Variant: 45 TFSI Quattro (Top), listed for AED 156000, is a higher variant. Balancing these factors, I estimated the market price for the 2023 Audi A6 2.0L 40 TFSI 35 TFSI (Base) to be slightly higher than the 2022 model but lower than the higher variants.