I started by looking at the selling prices of similar cars. The closest match is the 2016 Audi Q7 3.0L V6 SC with a good condition and a similar variant (45 TFSI Sport S line) sold for 53000 AED on 2024-05-13. Another 2016 Audi Q7 3.0L V6 with average condition and a similar variant (45 TFSI Base+) sold for 76000 AED on 2024-01-07 and 78500 AED on 2024-01-20. The 2015 Audi Q7 3.0L V6 with a similar variant (40 TFSI Design) sold for 50000 AED on 2023-10-10. Considering the car in question is a 2016 model with higher mileage (155000 km) but in good condition and a top variant (40 TFSI Design), I adjusted the price upwards from the 2015 model and slightly downwards from the 2016 models with lower mileage. I also considered the accepted offer of 77000 AED for a similar 2016 model with 150000 km. Finally, I noted the listed price of 77000 AED for a similar car but adjusted it downwards as listed prices are generally higher than selling prices.