To estimate the price of the 2016 Lexus ES350, I first considered the offers accepted by sellers for similar cars. A 2015 Lexus ES350 with 154700 miles and Canadian specs had an offer accepted for AED 32000, and a 2014 model with 222550 miles and American specs had an offer accepted for AED 30000. These cars are older and have higher mileage than the target car. Next, I looked at the listed prices: a 2015 model with 66800 miles and American specs is listed for AED 50000, and another 2015 model with 154700 miles and Canadian specs is listed for AED 35000. The target car is a 2016 model with 81000 miles, which is newer and has lower mileage than the cars with accepted offers, suggesting a higher value. Considering these factors, I estimate the market price of the 2016 Lexus ES350 to be slightly higher than the accepted offers but lower than the highest listed price.