I started by looking at the selling prices of similar cars. The most relevant data point is the 2017 Volkswagen Tiguan 2.0L SE (Mid) with the same mileage and condition, which sold for AED 38000 on 2024-07-06. This is the most recent and directly comparable sale. Other data points include a 2016 Tiguan 2.0L SE (Mid) with 55000 km sold for AED 37500 on 2024-05-13, and a 2016 Tiguan 2.0L Sport (Top) with 144297 km sold for AED 32000 on 2024-06-11. These prices suggest that the 2017 model should be slightly higher due to being a newer model. The listed price of a similar car is AED 41000, but listed prices are generally higher than selling prices. Considering all these factors, I estimate the market price to be slightly below the most relevant selling price due to the high mileage and average condition.