To estimate the price of the 2023 Toyota Fortuner 2.7L EXR GX2 2WD (Base), I first considered the accepted offer for a similar 2023 model with similar mileage, which was AED 105,000 on 11 Nov 2024. This is a strong indicator of the market value. Next, I looked at the listed prices for similar 2023 models, which ranged from AED 99,500 to AED 118,999. The average of these listings is around AED 109,250. The new car price for the 2025 model is AED 126,900, and applying a 15% depreciation for one year gives an approximate value of AED 107,865. Considering the car's average condition and the accepted offer, I estimate the market price to be slightly above the accepted offer but below the average listing price.