The car to be estimated is a 2023 MINI Cooper S Resolute I4 2.0L Twin Turbo S 4 Door (Top) sedan. The new price for a 2025 model of the same variant is AED 185500. Assuming a 15% annual depreciation, the estimated new price for a 2023 model would be approximately AED 157675. An offer was accepted for a similar 2023 MINI Cooper S 2 Door (Top) coupe at AED 119000, which is a less practical body style than a 4 Door sedan, suggesting a slightly higher value for the sedan. A 2023 MINI Cooper John Cooper Works hatchback sold for AED 127495.75, which is a higher performance variant, indicating the Cooper S sedan should be valued slightly lower. Considering these factors, the estimated market price for the 2023 MINI Cooper S 4 Door (Top) sedan is calculated.