I started by looking at the selling prices of similar cars. A 2017 Porsche Macan S with 80,000 km sold for AED 142,500, and a 2015 model with 67,000 km sold for AED 115,000. The 2016 model in question has 132,000 km, which is higher mileage than both. The 2015 model is closer in age, so its price is more relevant, but the higher mileage of the 2016 model suggests a lower price. Next, I considered the offer accepted for a similar 2016 model with 139,702 km at AED 89,000, which is a strong indicator of market value. Listed prices for similar 2016 models range from AED 83,000 to AED 112,000, with the most relevant being AED 83,000 and AED 95,500 for cars with similar mileage. Considering these data points, the accepted offer of AED 89,000 is a reliable estimate, as it aligns with the lower end of the listed prices and accounts for the higher mileage.