I started by looking at the selling prices of similar cars. A 2020 Nissan Altima SE 2.5L (Base) with 76000 km sold for AED 57000 and another with 72000 km sold for AED 58000 in mid-2023. These cars are one year older than the target car and have slightly less mileage. A 2019 Altima SV 2.5L (Mid) with much higher mileage sold for AED 27000 recently, but it's a different variant. The most relevant data point is a 2021 Altima 2.5L S sold by a dealer for AED 67995 in March 2024 with 62595 km. This car is very similar to the target car. The listed prices for 2021 Altima SE 2.5L (Base) range from AED 69990 to AED 76995, but these are higher than actual selling prices. Considering the dealer sale and the selling prices of 2020 models, I estimate the market price for the target car to be slightly lower than the dealer sale due to higher mileage and average condition.