To estimate the price of the 2023 Toyota Fortuner 2.7L EXR GX2 2WD (Base), I first considered the selling price of a similar 2021 Toyota Fortuner VX.R 4.0L V6, which sold for AED 130000 in August 2023. However, this car has a different engine size and trim, so it's not directly comparable. Next, I looked at the listed prices of similar cars. The most relevant listings are for 2021 and 2022 Toyota Fortuner 2.7L EXR GX2 2WD (Base) models with mileages close to the target car. These cars are listed between AED 109900 and AED 118900. Given that these are listing prices, the actual selling prices are likely lower. Considering the average condition of the target car and its 2023 model year, I adjusted the estimate slightly higher than the lower end of the listing prices to account for the newer model year and depreciation. Therefore, I estimated the market price to be around AED 115000.