The car in question is a 2015 Volkswagen Beetle I4 2.0L Turbocharged SE (Base+). The closest data point is an offer accepted for a similar car with the same variant and similar mileage for AED 35000 on 2023-12-20. This is the most reliable data point as it reflects a price a seller was willing to accept. The listed price for a similar car with the same variant and mileage is AED 37000, which is typically higher than the actual selling price. Other listed prices for different variants (SEL) are lower, ranging from AED 31000 to AED 32500, but these are for a different trim. Considering the accepted offer and the listed price, the market price estimate should be slightly lower than the accepted offer to account for depreciation over the past year.