The most relevant data point is the selling price of a 2018 Hyundai Elantra 2.0L I4 GLS (Top) with 74000 miles, which sold for 32000 AED in July 2023. The car to be estimated is a 2018 model with higher mileage (100000 miles) and unspecified trim, likely lower than GLS (Top). Considering the higher mileage and potential lower trim, the price should be adjusted downwards. An offer was accepted for a similar 2018 model with even higher mileage (134300 miles) at 27000 AED in November 2023. This suggests a price range between 27000 and 32000 AED. Given the mileage and unspecified trim, a reasonable estimate would be slightly above the accepted offer but below the selling price of the GLS (Top) variant.