The most relevant data point is the selling price of a 2017 Tesla Model X P100D with similar specs and condition, sold for AED 189,000 in May 2023. This car had higher mileage (107,500 km) compared to the target car (80,175 km), suggesting the target car could be valued slightly higher. However, considering the time elapsed since the sale, the market might have depreciated slightly. The listed prices for similar 2017 P100D models range from AED 126,500 to AED 177,000, with the most relevant being AED 177,000 for a car with 140,000 km. Given the lower mileage of the target car, it should be valued higher than this listing. Considering these factors, the estimated market price is adjusted to reflect the lower mileage and recent market conditions.