I started by looking at the selling prices of similar used cars. The most relevant data point is the 2016 Audi A3 1.8L TC i4 with a mileage of 86000 km, which sold for AED 46500 on 2024-02-28. This car is in good condition and is the same variant (40 TFSI Top) as the car in question. The car in question has a similar mileage but is in average condition, so I adjusted the price downwards. Another relevant data point is the 2016 Audi A3 1.4L I4 35 TFSI (Mid) with a mileage of 87510 km, which sold for AED 41000 on 2024-05-17. This car is a lower variant and sold for less, so it supports a lower price for the car in question. The 2015 Audi A3 1.8L I4 30 TFSI (Base) with a mileage of 85512 km sold for AED 40000 on 2023-09-13, which is a lower variant and older model, indicating a lower price. The listed price of a similar car (2016 Audi A3 1.8L I4 40 TFSI S-Line Top) is AED 53500, but listed prices are generally higher than selling prices. Considering all these factors, I estimated the market price.