To estimate the price of the 2022 Toyota Hilux 2.7L GL Double Cab 2WD (Base+), I considered the following data points: 1) The new car price for a similar 2025 model is AED 86550. Applying a 15% annual depreciation for two years, the estimated value is AED 62700. 2) The selling prices of similar 2022 models: AED 79041.5 (GLX, 44767 km), AED 72241.5 (GL, 72856 km), and AED 80741.5 (GLX, 53773 km). These prices average to AED 77341.5. Considering the higher mileage of the target car (73552 km), I adjusted the average downwards. 3) The offer accepted for a higher variant (4.0L V6 GR) was AED 140000, which is not directly comparable but indicates a higher ceiling for the model range. Based on these factors, I estimated the market price accordingly.