To estimate the price of the 2022 Audi Q7 3.0L TFSI QUATTRO 40 TFSI (Base), I first considered the listed prices of similar cars. The closest match is the 2022 Audi Q7 45 TFSI (Base+) listed for AED 239750 with a slightly higher mileage of 56000 km. The 2020 Audi Q7 40 TFSI Design (Top) is listed for AED 236990, but it is older and has similar mileage. The 2021 Audi Q7 55 TFSI (Top++) is listed for AED 195000, but it has much higher mileage. The new car prices for the 2025 models show a significant price difference between the 45 TFSI and 55 TFSI variants, indicating that the 40 TFSI variant would be priced lower. Considering the depreciation and the fact that the car is in average condition, I estimate the market price to be slightly lower than the 2022 45 TFSI (Base+) listing, around AED 230000.