To estimate the price of the 2013 BMW X6 40i, I first considered the selling prices of similar cars. The closest match is the 2013 BMW X6 3.0L I6 with 227120 km sold for 27000 AED on 2024-06-08. Another relevant data point is the 2012 BMW X6 3.0L TC I6 with 167800 km sold for 31500 AED on 2023-12-19. The 2011 BMW X6 4.4 V8 with 155286 km sold for 26500 AED on 2023-09-05. These prices suggest a range of 26500 to 31500 AED for similar cars. The accepted offer for a 2013 BMW X6 3.0L I6 with 178200 km was 29500 AED on 2024-07-20, which aligns with the selling prices. Considering the target car's mileage of 163000 km and average condition, I estimate its market price to be slightly higher than the lowest selling price but lower than the highest accepted offer, around 29000 AED.