The car to be estimated is a 2019 BMW X5 40i xDrive 35i with 88802 km mileage. We have an accepted offer for a 2017 BMW X5 xDrive 50i with 163700 km at AED 65000. This car is older and has higher mileage, so the 2019 model should be valued higher. Listed prices for 2021 BMW X5 40i variants range from AED 150000 to AED 160000 with lower mileage. Considering the 2019 model is older than the 2021 models but newer than the 2017 model, and has higher mileage than the 2021 models, a reasonable estimate would be between the accepted offer and the lower end of the 2021 listings. Adjusting for these factors, the estimated market price is AED 120000.