The car to be estimated is a 2023 Volvo S90 2.0L B5 Core Momentum with average condition and 21174 km mileage. The most relevant data point is a similar 2023 Volvo S90 2.0L B5 Core sold by a dealer for AED 147815 on 2024-03-16 with 5258 km. Given the higher mileage of the car to be estimated, a depreciation adjustment is necessary. The selling price of the B5 Core with lower mileage suggests a base value. Considering the average condition and higher mileage, a reduction from the AED 147815 is appropriate. The T6 Inscription Exclusive variant sold for AED 170000, but it is a higher trim, so it is not directly comparable. The B6 Ultimate Bright AWD sold for AED 203915, but it is a higher trim and not directly comparable. Therefore, the estimated price should be slightly lower than AED 147815 to account for the higher mileage and average condition.