First, I considered the selling price of a similar 2022 Audi A3 35 TFSI (Mid) with 24000 km sold for AED 118500 on 2023-09-20. Given that the car in question is a base variant with higher mileage (47840 km), I adjusted the price downwards. Next, I looked at the dealer-sold price of AED 106241.5 for a 2022 Audi A3 1.4L 35 TFSI with 28673 km on 2023-09-18. Considering the higher mileage and base variant, I further adjusted the price downwards. I also noted an offer accepted for a higher variant (40 TFSI S-Line) at AED 100500, which is less relevant but indicates market trends. Finally, I considered the new car price of AED 103110 for the 2025 Audi A3 30 TFSI (Base) and applied depreciation logic. The car is 2 years old, so a 20% depreciation gives an approximate value of AED 82488. Considering all these factors, I arrived at the final estimate.