To estimate the price of the 2016 Volkswagen Scirocco 2.0L R (Top) with 110400 km mileage, I considered the listed prices of similar cars. The closest match is a 2016 model with the same variant and mileage listed for AED 79000. Another 2016 model with slightly higher mileage (120000 km) is listed for AED 68000. A 2015 model with higher mileage (133000 km) is listed for AED 46000. Given these data points, the average listed price for similar cars is around AED 64333. Considering the car's condition and the tendency for listed prices to be higher than actual selling prices, I adjusted the estimate slightly lower.