I started by examining the selling prices of similar cars. The 2014 Audi A7 2.8L V6 TC AWD with 105115 km sold for AED 39000 in March 2024. A 2013 model with a 3.0L engine and 140820 km sold for AED 34000 in February 2024. A 2016 model with a 3.0L engine and 83000 km sold for AED 80000 in September 2024. The target car is a 2014 model with a 2.8L engine and 136200 km, which is closer to the first car. The accepted offers were AED 39000 for a similar 2014 model and AED 35000 for a 3.0L variant. Listed prices for 2014 models range from AED 32000 to AED 46000, with the most relevant being AED 32000 for a 3.0L variant. Considering these data points, the selling prices and accepted offers suggest a market price around AED 35000 to AED 39000. Given the target car's mileage and condition, I estimate the price to be slightly lower than the top selling price of AED 39000.