To estimate the price of the 2017 Tesla Model X P100D (Top) with 122763 km mileage, I considered the following data points: 1. A similar 2017 Tesla Model X 90D (Mid) with 169300 km sold for AED 137000 on 2024-02-09. Given the higher trim and lower mileage of the target car, it should be valued higher. 2. An offer of AED 137000 was accepted for a 2017 Tesla Model X P100D (Top) with 141000 km on 2024-06-05. The target car has lower mileage, suggesting a slightly higher value. 3. Listed prices for similar cars: AED 139000 for a 2017 Tesla Model X P100D (Top) with 122763 km, AED 177000 for a 2017 Tesla Model X P100D (Top) with 140000 km, and AED 144500 for a 2017 Tesla Model X P100D (Top) with 141000 km. These listings indicate a range, but actual selling prices are typically lower. Considering these factors, the estimated market price is derived by slightly adjusting the accepted offer and listed prices to reflect the target car's lower mileage and condition.