The car to be estimated is a 2023 Kia K8 2.5L GDI (Base) with 55164 km mileage. The closest data point is an offer accepted for a 2022 Kia K8 2.5L GDI (Base) with 59000 km for AED 118500. This is a similar variant and provides a good reference point. The listed prices for 2022 models with different engine sizes and trims range from AED 102000 to AED 115000, but these are for 3.5L variants, which are typically more expensive. The 2023 model listed at AED 142000 is a 3.5L variant with very low mileage, indicating a higher price due to the engine size and condition. Considering the accepted offer for the 2022 model and adjusting for the one-year newer model and similar mileage, the estimated price for the 2023 Kia K8 2.5L GDI (Base) should be slightly higher than the 2022 offer accepted price.