To estimate the price of the 2021 Audi A5 40TFSI S-Line 45 TFSI Quattro (Top), I first looked at the selling prices of similar cars. The closest matches were 2020 Audi A5 Sline 40TFSI 2.0L TC I4 with selling prices of AED 169000, AED 163500, and AED 150000, and a 2022 Audi A5 2.0L I4 with a selling price of AED 155000. Given the 2021 model year, I adjusted these prices slightly upwards. I also considered the dealer-sold price of a 2021 Audi A5 2.0L S LINE at AED 135991.5, which is lower due to higher mileage. The listed prices for similar 2021 models ranged from AED 159750 to AED 159990. Taking into account the condition and mileage of the target car, I estimated the market price accordingly.