To estimate the price of the 2017 Kia Sportage 2.0L MPI EX AWD (Mid) with 120400 km mileage, I considered several data points. First, a similar 2017 Kia Sportage 2.4L GDI EX AWD (Mid+) with 138000 km sold for AED 34500 on 2024-07-09. This car has a larger engine and higher trim, so the target car should be slightly lower in value. Next, an offer of AED 45500 was accepted for a 2017 Kia Sportage 2.0L (Base) with 93000 km on 2024-03-20. Given the higher mileage of the target car, its value should be lower. Dealer sales include a 2017 Kia Sportage 2.0L LX with 122202 km sold for AED 48445.75 on 2024-09-08 and another with 119174 km sold for AED 42495.75 on 2024-06-26. Considering the target car's mid-trim and average condition, I adjusted the price downwards. Finally, a 2017 Kia Sportage 2.4L GDI EX AWD with 129000 km sold for AED 32300 on 2024-06-11, which is a higher trim but similar mileage. Balancing all these factors, I arrived at the final estimate.