The car to be estimated is a 2021 BMW 440 xDrive M Kit convertible with 43,000 km mileage in average condition. The most relevant data point is the selling price of a 2019 BMW 440 i M-Kit Turbocharged V6 3.0L convertible in average condition, which sold for AED 133,000 on 9 Sep 2024. This car is two years older and has higher mileage (69,200 km). Considering the age and mileage difference, the 2021 model should be valued higher. The listed prices of similar 2019 models range from AED 135,500 to AED 144,000, but these are higher than the actual selling price. The 2021 model should be priced above the 2019 selling price due to being newer and having lower mileage, but not as high as the listed prices, which tend to be inflated.