I started by looking at the selling prices of similar cars. The 2018 BMW X3 30i M sport with 71,000 km sold for AED 155,000 on 2023-10-20, and the 2019 BMW X3 2.0L Twin Turbo with 99,600 km sold for AED 122,500 on 2024-07-07. Given the higher mileage of the car in question (183,217 km), I adjusted the price downwards. I also considered the offer accepted for a similar 2019 BMW X3 with 180,104 km at AED 84,000 on 2024-08-11. Additionally, I reviewed the listed prices of similar cars, noting that a 2019 BMW X3 with 183,217 km was listed for AED 75,000, and another with 180,104 km was listed for AED 85,000. Taking into account the higher mileage and the accepted offer, I estimated the market price accordingly.