I started by looking at the selling price of a similar car: a 2019 BMW X3 30i M Kit with 99600 km sold for AED 122500 in July 2024. This is the most reliable data point. Next, I considered the offers accepted by sellers: AED 146500 for a car with 70500 km in December 2023 and AED 90000 for a car with 110000 km in May 2024. The accepted offers suggest a range but are not as reliable as actual sales. I then reviewed the listed prices of similar cars, which ranged from AED 130000 to AED 165000, but these are generally higher than actual selling prices. Given the car's average condition and mileage of 97000 km, I adjusted the price slightly lower than the recent sale price of AED 122500 to account for the market trend and condition.