I started by looking at the selling prices of similar cars. The 2021 Toyota FJ Cruiser VXR (Mid) with 32000 km sold for AED 126500, and the Special edition (Top) with 42600 km sold for AED 133000. These are higher trims than the Standard (Base) variant we are estimating. The accepted offer for a Standard (Base) variant with 70000 km was AED 125500, which is a closer match. The listed prices for Standard (Base) variants range from AED 120500 to AED 149990, but these are generally higher than actual selling prices. Considering the car's mileage of 66896 km and its average condition, I estimate the market price to be slightly lower than the accepted offer, around AED 124000.