I started by examining the selling prices of similar cars. The most relevant data point is the 2017 Cadillac ATS 2.0L Turbo Premium Luxury (Mid) with 105900 km sold for AED 40574 in December 2023. This car is very similar to the target car in terms of variant and condition, but has lower mileage. The 2016 Cadillac ATS 2.0 I4 with 95500 km sold for AED 29000 and AED 25000, but these are base variants and in average condition, so they are less relevant. The 2015 Cadillac ATS 2.5L I4 with 138350 km sold for AED 32000 in June 2024, but it is a base variant. For listed prices, a 2017 Cadillac ATS 2.0L Turbo Premium Luxury (Mid) with 151500 km was listed for AED 32000, and another with 156000 km for AED 29999, both delisted in 2024. These listings suggest a market price lower than the selling price of AED 40574. Considering the higher mileage of the target car (140620 km) compared to the sold car (105900 km), I adjusted the price downwards from AED 40574. The listed prices also support a lower estimate. Therefore, I estimated the market price to be slightly below the selling price of the similar car sold in 2023.