The car to be estimated is a 2014 Audi A3 S-Line 1.8L Turbocharged 40 TFSI (Top) with 73000 km mileage. The most relevant data point is the 2016 Audi A3 1.8L TC i4 40 TFSI (Top) with 86000 km, sold for 46500 AED in February 2024. This car is similar in variant and condition but is two years newer and has slightly higher mileage. Considering the age difference, the 2014 model would be valued lower. The 2015 Audi A3 1.8L 35 TFSI (Mid) with 166000 km sold for 39000 AED, indicating a lower price for a mid variant with much higher mileage. The 2015 Audi A3 1.8L 30 TFSI (Base) with 85512 km sold for 40000 AED, showing a lower price for a base variant. Given these comparisons, the 2014 Audi A3 S-Line 40 TFSI (Top) with lower mileage and a higher trim level should be valued slightly below the 2016 model's selling price, considering depreciation and market trends.