To estimate the price of the 2021 Audi Q3 40TFSI S-Line 2.0L I4 TC AWD with 78800 km mileage, I considered the following data points: 1) An offer accepted by a seller for the exact same model and mileage at AED 120000 on 2024-06-05. This is the most reliable data point. 2) A similar car listed for AED 124500, which is slightly higher than the accepted offer. 3) Other listed prices for different variants and years, such as a 2020 Audi Q3 40 TFSI (Top) with 22000 km listed for AED 185000, and a 2021 Audi Q3 35 TFSI (Mid) with 13340 km listed for AED 193100. These prices are higher due to lower mileage and different variants. Based on these data points, the most relevant and recent accepted offer of AED 120000 is the best estimate for the market price.