To estimate the price of the 2023 Volvo S60 2.0L B4 R Design T5 (Base), I started by looking at the price of a new 2025 Volvo S60 2.0T B4 MHEV R Design, which is AED 165000. Given that the car in question is a 2023 model, I applied a 10% depreciation per year. This results in a depreciation of 10% for one year, making the estimated value of a new 2023 model around AED 148500. Next, I examined the listed prices of similar 2022 models: one with 22319 km listed for AED 159900, another with 39400 km listed for AED 139000, and a third with 91060 km listed for AED 119990. Considering the lower mileage of the car in question (4797 km), it should be valued higher than these 2022 models. Factoring in the lower mileage and the depreciation, I adjusted the price to reflect a fair market value.