The car in question is a 2015 Audi S8 V8 4.0L Turbocharged Quattro Performance Plus with 138,000 km mileage. The closest data point is a 2014 Audi S8 4.0L V8 Standard with 141,700 km, which had an offer accepted at AED 57,000. This car is a year older and a lower variant than the target car. Another 2014 Audi S8 Standard with 141,700 km is listed for AED 66,500, and a similar 2013 Audi S8 Pro Line Plus Performance Plus with 104,000 km is listed for AED 74,750. The 2016 Audi S8 Plus with 88,100 km is listed for AED 149,000, but it is newer and has lower mileage. Considering the target car's higher trim and newer model year compared to the 2014 Standard variant, but also its higher mileage and average condition, the estimated market price should be slightly higher than the accepted offer for the 2014 Standard variant but lower than the 2013 Performance Plus listing. Thus, the estimated price is adjusted to reflect these factors.