To estimate the price of the 2020 BMW X4 xDrive M40i 28i, I analyzed the listed prices of similar cars. The closest match is the 2019 BMW X4 2.0L I 4, Variant: 28i M kit, with a mileage of 104500 km, listed for AED 118000. Another relevant listing is the 2019 BMW X4 2.0L XDRIVE 30I EXCLUSIVE, Variant: 28i, with 58262 km, listed for AED 169990. Considering the 2020 model year and the mileage of 68093 km, the price should be slightly higher than the 2019 model with higher mileage but lower than the 2019 model with lower mileage. The 2021 and 2022 models are listed significantly higher, reflecting newer model years and different variants. Based on these comparisons, I estimate the market price for the 2020 model to be around AED 135000.