I started by looking at the selling price of a similar car: a 2018 Audi A5 2.0L I4 S line with 124500 km mileage, which sold for AED 69500 on 2024-05-31. This car is very similar in terms of variant, engine, and condition. Next, I considered an offer accepted by a seller for a similar car with higher mileage (171500 km) at AED 48000 on 2024-07-25. This lower offer reflects the higher mileage. I also reviewed listed prices: AED 79000, AED 90000, AED 75000, AED 78000, and AED 55500. These prices are generally higher than the actual selling price, which is expected. Given the target car's mileage of 127000 km, which is close to the sold car's mileage, and considering the average condition, I estimate the market price to be slightly lower than the sold price due to the time elapsed since the last sale.