The car to be estimated is a 2023 Volkswagen Golf R (Top+), which is a higher trim than the GTI variant. The most relevant data point is the dealer sale of a 2023 Volkswagen Golf 2.0L R with 13843 km for AED 169995.75 on 2024-01-11. Another similar R variant with 8631 km sold for AED 169991.5 on 2023-11-04. These prices are for cars with lower mileage than the target car's 30000 km. The GTI variant, which is a lower trim, sold for AED 140245.75 with 28385 km on 2024-02-12 and AED 110495.75 with 40500 km on 2024-09-04. Considering the higher trim and mileage, the estimated price should be slightly lower than the R variant sales but higher than the GTI sales. Adjusting for mileage and time, the estimated market price is calculated.