To estimate the price of the 2018 BMW 520 I4 2.0L Twin Turbo M Sport with 46000 km mileage, I considered the following data points: 1) A 2020 BMW 520 2.0L TC I4 with 160000 km sold for AED 69000 on 2024-02-22. This car has higher mileage and is older, so it would be valued lower. 2) A 2020 BMW 520 2.0L Twin Turbo I4 with 35000 km sold for AED 133500 on 2024-09-01. This car is newer and has lower mileage, so it would be valued higher. 3) A 2018 BMW 520 M-Sport with 46000 km is listed for AED 90000. This is a direct comparable but listed prices are generally higher than selling prices. 4) Other 2018 BMW 520 M-Sport cars with higher mileage (72000 km and 80000 km) are listed for AED 129750 and AED 118000 respectively. Considering the average condition of the target car and the selling prices of similar cars, I adjusted the estimate accordingly.