I started by looking at the selling prices of similar cars. The first car, a 2012 BMW X5 Xdrive 35i with 203000 km, sold for AED 27000 on 2024-05-29. The second car, a 2012 BMW X5 3.0L Twin Turbo I6 with 174300 km, sold for AED 25500 on 2024-06-21. Both cars are in average condition and GCC specs. The car to be estimated has 191147 km, which is between the mileages of the two sold cars. Given the similar condition and specs, I considered the selling prices as the primary reference. I also noted the accepted offers, which were AED 27000 and AED 24000 for similar cars. The listed prices ranged from AED 24500 to AED 32000, but these are generally higher than actual selling prices. Considering the selling prices and the mileage of the car to be estimated, I adjusted the price slightly lower than the highest selling price due to the higher mileage compared to the second car.