To estimate the price of the 2023 Volkswagen Golf 2.0L GTI SE (Base), I first considered the selling price of a similar car: a 2023 Volkswagen Golf 2.0L GTI (Mid) with 30800 km sold for AED 128000 on 2024-04-05. This car is a mid variant, while the target car is a base variant. The new car price difference between the GTI (Mid) and GTI SE (Base) is AED 164000 - AED 97300 = AED 66700. Given the target car's higher mileage (40500 km vs. 30800 km), I adjusted the price downwards. The dealer sold a 2023 Volkswagen Golf 2.0L GTI with 28385 km for AED 140245.75 on 2024-02-12, which is a higher trim and lower mileage. Considering these factors, I estimated the market price for the target car.