First, I considered the selling price of a similar 2011 BMW 523 with 112,000 km mileage, which sold for AED 31,500 in August 2023. This car is one year older and has less mileage than the target car. Next, I looked at an offer accepted for a 2012 BMW 523 with 165,200 km mileage for AED 26,000 in June 2024. This car is the same year but has slightly higher mileage than the target car. The listed prices for similar cars range from AED 18,500 to AED 33,000, but these are generally higher than actual selling prices. Considering the target car's bad condition, I adjusted the estimate downwards from the accepted offer price. The final estimate reflects the car's age, condition, and market trends.