The primary data point is the offer accepted for a 2016 Audi S7 4.0L V8 with 143350 km mileage at AED 71000 on 2024-01-09. This car is similar in variant and specs to the target car but has lower mileage. The listed prices for similar cars are AED 69000 and AED 67000, both with lower mileage than the target car. Given the higher mileage of the target car (184000 km), its value should be adjusted downward from the accepted offer price. Considering the mileage difference and average condition, a reasonable estimate would be slightly lower than AED 71000.