To estimate the price of the 2020 Volkswagen Tiguan I4 1.4L Turbocharged S (Base), I considered several data points. First, a similar 2020 Tiguan 2.0L i4 TC SE (Base+) with 49,000 km sold for AED 110,000 in September 2023. Given the higher engine size and variant, this car would be priced higher than the target car. Second, a 2020 Tiguan 1.4L S with 49,793 km was sold by a dealer for AED 101,995.75 in September 2023, which is very close in variant and mileage to the target car. Third, an offer was accepted for a 2020 Tiguan 1.4L TC Sport (Top) with 68,300 km for AED 82,000 in November 2023, indicating a lower price for a higher variant with more mileage. Lastly, the listed prices for similar cars range widely, but a 2020 Tiguan 1.4L S with the same mileage is listed for AED 67,000, which is likely an underestimation. Considering these points, the most relevant data is the dealer-sold price of AED 101,995.75 for a similar variant and mileage, adjusted slightly for market conditions and the specific condition of the target car.