To estimate the price of the 2014 Audi A8 L V8 4.0L 60 TFSI (Top), I first considered the selling prices of similar cars. The 2013 Audi A8 Twin Turbo V8 4.0L with a similar engine but a different variant sold for AED 36000 in September 2024. This car had lower mileage and was in good condition, suggesting a higher value than the target car. The 2015 Audi A8 L 50TFSI 3.0L V6 sold for AED 42000 in April 2024, but it had a smaller engine and lower mileage. The 2012 Audi A8 L Quattro V6 3.0L sold for AED 32500 in September 2024, with similar mileage and condition, but a smaller engine. The accepted offer for a 2014 Audi A8 L 3.0L TC V6 with similar mileage was AED 37000 in November 2023, indicating a lower value for smaller engines. The listed price for a similar 2014 Audi A8 L Twin Turbo V8 4.0L was AED 55000, but listed prices are typically higher than selling prices. Considering these data points, the target car's larger engine and top variant suggest a higher value than the smaller engine models, but its average condition and higher mileage reduce its value compared to the 2013 model. Therefore, the estimated market price is slightly above the 2013 model's selling price but below the listed price.