I started by looking at the selling prices of similar used cars. The first car, a 2022 Audi A3 35 TFSI (Mid) with 24000 km, sold for AED 118500 on 2023-09-20. The second car, a 2022 Audi A3 35 TFSI (Mid) with 99100 km, sold for AED 74500 on 2024-08-10. The average of these two prices is AED 96500. Next, I considered the price of a new 2025 Audi A3 30 TFSI (Base) which starts at AED 103110. Applying a 10% annual depreciation for two years, the estimated value for a 2022 model would be around AED 83400. I also looked at the dealer-sold price of a 2022 Audi A3 1.4L 35 TFSI with 28673 km, which was AED 106241.5 on 2023-09-18. Considering the higher mileage and average condition of the target car, I adjusted the price downwards. Finally, I factored in the accepted offer of AED 70500 for a similar car with higher mileage and the dealer-sold price to arrive at a balanced estimate.