The car to be estimated is a 2018 BMW 318 i M sport I3 1.5L Luxury (Mid) with 103100 km mileage. The closest data points are the selling prices of similar 2018 BMW 318 1.5L I3 cars. The selling prices range from AED 54500 to AED 91000, with the most recent sale at AED 54500 for a car with 75000 km. The car in question has higher mileage, which typically reduces value. Offers accepted range from AED 60000 to AED 68500, indicating a market willingness to pay around these figures. Considering the higher mileage and the M sport trim, which may add some value, I estimate the market price to be slightly above the lower end of the accepted offers.