The car to be estimated is a 2014 Audi TT FWD (Base) Convertible with 140,000 km mileage. The closest data point is a 2015 Audi TT sold by a dealer for AED 39,950 with 114,000 km, but it is a coupe, not a convertible. The listed prices for 2015 FWD (Base) coupes are AED 32,500 and AED 47,000. A 2014 convertible is listed at AED 49,000, which is likely higher than the market value. Considering the 2015 coupe sold for AED 39,950 and the convertible typically has a higher value, I estimate the 2014 convertible's market price slightly lower than the listing at AED 49,000, accounting for its higher mileage and average condition.