I started by looking at the selling price of a similar car: a 2020 Mercedes C200 2.0L I4 sedan with 26000 km sold for AED 122000 on 2024-06-03. This car has a lower mileage than the target car, so the price should be adjusted downwards. Next, I considered an offer accepted for a 2020 Mercedes C200 AMG with 55000 km at AED 150500 on 2024-01-28. This car has higher mileage and the offer is higher, indicating a potential overvaluation. I also reviewed listed prices: a 2020 Mercedes C200 AMG with 47500 km listed for AED 164500, and another with 55000 km listed for AED 159750. These listings are generally higher than actual selling prices. Considering the selling price, accepted offer, and listed prices, I adjusted for the target car's mileage and condition to arrive at a fair market estimate.