The car to be estimated is a 2020 Audi A8 A8L 60TFSI Quattro 60 TFSI (Top) with 78000 km mileage. The closest data point is a 2020 Audi A8 3.0L TFSI sold by a dealer for AED 178495.75 on 2023-10-31. This car has a smaller engine and is not the top variant, so the estimated price should be higher. Listed prices for similar 2019 Audi A8 60 TFSI (Top) variants range from AED 155000 to AED 214990, with higher mileage. Considering the 2020 model year and the top variant, the estimated price should be closer to the higher end of the range but adjusted for the current market and condition. Therefore, the estimated price is set slightly above the dealer sold price for the 3.0L variant, considering the top variant and additional mileage.