The car to be estimated is a 2021 Lexus IS300 with average condition and non-GCC specs. The closest selling price data is for a 2019 Lexus IS300 2.0L i4 TC, which sold for AED 64,000 in April 2024. This car had higher mileage (72,600 km) and was two years older. Considering the depreciation and mileage difference, the 2021 model should be valued higher. The listed prices for 2021 models range from AED 97,000 to AED 106,500, but these are for American specs and different variants. The 2020 model with a 3.5L V6 is listed at AED 68,000, which is a different engine size. Given the lack of exact matches, I estimate the 2021 Lexus IS300 with average condition and non-GCC specs to be slightly lower than the lowest 2021 listed price, considering the non-GCC factor and average condition.