The 2014 BMW 320 I4 2.0L Turbocharged Comfort (Mid) with 232,000 km is being estimated. The closest match in terms of variant and year is the 2014 BMW 320 GT I4 2.0L Turbocharged Comfort (Mid) listed for AED 36,500, delisted recently in September 2024. This car has lower mileage at 172,000 km, suggesting a higher value than the target car. Another relevant listing is the 2013 BMW 320 I4 2.0L Twin Turbo Comfort (Mid) with 134,500 km listed for AED 29,000, but it is older and has less mileage. The 2015 BMW 320 I4 2.0L Turbo Charge Comfort (Mid) with 199,500 km was listed for AED 20,500, indicating a lower price due to higher mileage and being a year newer. Considering these, the target car's higher mileage and average condition suggest a lower price than the 2014 Comfort (Mid) listed at AED 36,500. The 2016 BMW 320 2.0 I4 sold for AED 56,000, but it is newer and in better condition. Thus, the estimated price for the target car is adjusted downwards to reflect its higher mileage and average condition.