To estimate the price of the 2021 Toyota Land Cruiser 4.0L GXR 5.7L VXR GT (Top++), I considered several data points. First, a 2021 Toyota Land Cruiser 70 4.0L V6 with 39800 km sold for AED 96000 on 2024-01-07. This car is a lower variant and has lower mileage. Next, an offer of AED 180000 was accepted for a 2021 Toyota Land Cruiser 4.0L V6 Exclusive with 50600 km on 2024-01-26. This variant is closer but still not the top trim. Dealer sales included a 2021 Toyota Land Cruiser 4.0L EXR with 63014 km sold for AED 174245.75 on 2024-01-20 and another with 63381 km sold for AED 174245.75 on 2024-02-15. These are lower trims. Higher trims like the 4.6L GXR sold for AED 186995.75, AED 216741.5, and AED 199745.75 with mileages around 63000-68000 km. Considering the top trim and higher mileage of the target car, I adjusted the price upwards from the lower trims and slightly downwards from the higher trims.