The car to be estimated is a 2020 Volkswagen Tiguan 1.4L SE S Plus with 138,000 km mileage. The closest selling price data is for a 2020 Tiguan 2.0L SE (Base+) with 49,000 km sold for AED 110,000 in September 2023. This car has a larger engine and lower mileage, suggesting a higher value. For listed prices, a 2020 Tiguan SE (Base+) with 129,101 km is listed for AED 80,000, and a 2020 Tiguan 1.4L S (Base) with 57,281 km is listed for AED 62,000. Considering the target car's higher mileage and smaller engine, its value should be lower than the sold 2.0L SE and closer to the lower end of the listed prices. Adjusting for mileage and engine size, the estimated market price is around AED 60,000.