I started by looking at the selling prices of similar cars. The 2018 BMW 540 3.0L I6 TC with 76925 km sold for AED 135000 on 2024-03-24. This car is the closest match in terms of year, engine, and condition but has higher mileage. The 2017 BMW 540 3.0TC I6 with 161350 km sold for AED 95000 on 2024-03-19, and the 2017 BMW 540 3.0L I6 TwinTurbo with 120800 km sold for AED 90000 on 2024-04-30. These cars have higher mileage and are older, so their prices are lower. Next, I looked at the listed prices. The 2018 BMW 540 Sport line 3.0L TC I6 with 21000 km was listed for AED 180000 and AED 175000 but not sold. The 2018 BMW 540 3.0L I6 TC with 76925 km was listed for AED 139000 and delisted on 2024-03-25. Considering the selling prices and the listed prices, I adjusted for the lower mileage and good condition of the target car. The target car's low mileage (21000 km) and good condition justify a higher price compared to the sold cars with higher mileage.