To estimate the price of the 2018 BMW X3 M40i 3.0L I6 xDrive M40i (Top++), I first looked at the selling prices of similar cars. The 2018 BMW X3 30i M sport 2.0L I4 with 71000 km sold for AED 155000 on 2023-10-20, and the 2019 BMW X3 2.0L Twin Turbo I4 with 99600 km sold for AED 122500 on 2024-07-07. Given the higher trim and engine size of the target car, it should be valued higher than these. Next, I considered the listed prices of similar cars. The closest match is a 2018 BMW X3 M40i 3.0L I6 listed for AED 95000, which has the same mileage and specs. Other listings for 2018 models with different trims range from AED 117000 to AED 139999. Considering the target car's higher trim and average condition, I adjusted the price slightly lower than the highest listed price but higher than the lowest. Factoring in the depreciation and the current market trends, I arrived at the final estimate.