To estimate the price of the 2013 Mercedes CLS350, I first considered the offer accepted for a 2012 model with 90,000 km mileage at AED 41,000. This car is similar in specs and variant but has lower mileage. Next, I looked at the listed prices: a 2013 model with 120,500 km is listed at AED 48,000, and a 2012 model with 90,000 km is listed at AED 44,500. The 2013 model has higher mileage than the one to be estimated, which suggests a lower price. Considering the accepted offer and the listed prices, I adjusted for the higher mileage and average condition of the target car, estimating a price slightly lower than the 2013 listed price.