To estimate the price of the 2021 BMW 228 2.0L i4 TC Standard, I considered the following data points: 1) An offer accepted for a 2020 BMW 228 2.0L TC I4 with 5600 miles at AED 87000 on 2024-01-01. Given the car is a year older and has significantly lower mileage, I adjusted the price upwards for the 2021 model. 2) A 2021 BMW 228 2.0L I4 Standard with 52661 miles listed for AED 88000. This car has higher mileage compared to the target car, so I adjusted the price downwards. 3) A 2020 BMW 228 2.0L TC I4 Standard with 5600 miles listed for AED 85500. This car is older and has lower mileage, so I adjusted the price upwards for the 2021 model. Considering these factors, I estimated the market price for the 2021 BMW 228 2.0L i4 TC Standard with 26200 miles in average condition.