To estimate the price of the 2021 BMW X5 3.0L I6 40i with 40699 miles, I considered the following data points: 1) An offer accepted for a 2023 BMW X5 3.0L I6 40i with 23500 miles at AED 173500 on 2024-04-13. Given the newer model and lower mileage, this car would be valued higher. 2) Listed prices for similar 2021 BMW X5 40i models: AED 155500 for 33900 miles and AED 165000 for 50300 miles. The target car's mileage is between these two, so its value should be in this range. Considering the average condition and the fact that listed prices are generally higher than selling prices, I adjusted the estimate slightly lower than the average of the listed prices.