First, I considered the selling price of a similar 2022 BMW X5 40i with 6100 km sold for AED 316,000 on 2023-06-26. This car was in good condition, while the target car is in average condition, suggesting a lower price. Next, I looked at the offer accepted for a 2022 BMW X5 40i with 20600 km for AED 315,500 on 2023-09-16. This is close in mileage and condition to the target car. I also noted a dealer sold a 2022 BMW X5 40i xDrive M Sport with 37700 km for AED 237,150 on 2024-10-13, which is a similar variant but with higher mileage. The listed prices for similar cars were AED 279,000, but these are typically higher than actual selling prices. Considering the new car price for a 2025 BMW X5 40i xDrive M Sport is AED 475,000, and applying depreciation, the estimated value aligns with the lower end of the selling prices due to the average condition and higher mileage compared to the first data point.