To estimate the price of the 2022 GMC Sierra AT4 V8 5.3L 2500 (Top) with 35000 km mileage, I started with the new car price for the same model, which is AED 271000. Given that the car is two years old, I applied a 10% depreciation per year. This results in a 20% total depreciation, bringing the value to AED 216800. I also considered the offer accepted for a 2022 GMC Sierra 6.2L V8 Denali (Top++) with 31900 km mileage at AED 239000. The Denali trim is higher than the AT4, so the AT4 should be valued slightly lower. Factoring in the mileage and condition, I adjusted the price downwards slightly from the depreciated value.