To estimate the price of the 2017 MG GS Comfort (Mid) with 184401 km mileage, I first considered the new car price of the same variant, which is AED 71500. Applying a 10% annual depreciation over 7 years, the estimated value is AED 34300. Next, I reviewed the listed prices of similar cars. The closest match is a 2017 MG GS with 150000 km listed for AED 32000. Given the higher mileage of the target car, I adjusted the price downwards. Other 2016 models with similar mileage are listed between AED 20000 and AED 32500. Considering the average condition and higher mileage, I estimated the price to be slightly lower than the average of these listings.