I started by examining the selling prices of similar cars. The most relevant data point is the 2012 Mercedes E300 Avantgarde 3.0L V6 with 156800 km sold for 36500 AED on 2023-10-01. Another 2012 E300 with 133000 km sold for 30000 AED and 29500 AED on 2023-10-22. A 2013 E300 with 186000 km sold for 36000 AED on 2023-07-08. The 2011 E300 with 140000 km sold for 37500 AED on 2023-05-13. The 2013 E300 with 155100 km sold for 44500 AED on 2024-05-18, and a 2014 E300 with 131500 km sold for 44500 AED on 2024-08-02. Considering the target car's mileage of 188000 km and average condition, I adjusted the price downwards from the 36500 AED benchmark due to higher mileage. The listed prices ranged from 32000 to 46000 AED, but these are typically higher than selling prices. Based on these factors, I estimate the market price to be slightly lower than the 36500 AED benchmark, considering the higher mileage and average condition.