To estimate the price of the 2016 Audi A6 Sline I4 2.0L Turbocharged 40 TFSI (Top) with 105977 km mileage, I considered several data points. First, I looked at the selling prices of similar cars: a 2016 Audi A6 2.8L V6 with 142960 km sold for 61000 AED and 60000 AED, and a 2016 Audi A6 1.8L TC i4 35TFSI with 131000 km sold for 47100 AED. The 2.0L Turbo variant is closer to the 2.8L V6 in terms of performance and trim, so I focused on those prices. The accepted offer for a similar 2016 Audi A6 2.0L Turbo with 141000 km was 42000 AED, which is lower but reflects a higher mileage. The listed price for a similar car with the same mileage is 60000 AED, which is likely higher than the actual selling price. Considering the car's good condition and lower mileage, I estimate the market price to be slightly lower than the highest selling price of similar cars.