To estimate the price of the 2018 Toyota Corolla 1.8L i4 Limited (Top) with 60100 miles, I considered several data points. First, I looked at the selling prices of similar cars: a 2018 Corolla SE (Mid) with 90472 miles sold for 38000 AED, a 2018 Corolla S (Base) with 137000 miles sold for 30500 AED, a 2020 Corolla SE+ (Mid+) with 111000 miles sold for 34000 AED, and a 2020 Corolla S (Base) with 62294 miles sold for 37300 AED. The closest match in terms of variant and mileage is the 2018 Corolla SE (Mid) at 38000 AED. Given the Limited (Top) trim is higher, I adjusted the price upwards. I also considered the accepted offer of 30000 AED for a 2018 Corolla S (Base) with 86000 miles, which is lower due to higher mileage and lower trim. Lastly, I reviewed the listed prices: 35000 AED for a similar car with the same mileage and 32000 AED for a car with 47900 miles. Considering all these factors, I estimated the market price accordingly.