The car to be estimated is a 2019 Lexus IS300 2.5L Elegant (Base) with 165,000 km mileage. There are no direct selling prices or offers accepted data available, so I rely on listed prices. The closest match is a 2019 Lexus IS300 2.0L Elegant (Base) with 54,246 km listed for AED 125,995. Considering the higher mileage of the target car, I apply a significant depreciation. A 2020 Lexus IS300 2.0L F-Sport Elegant (Base) with 110,912 km is listed for AED 111,990, and a 2019 Lexus IS300 2.0L Premium (Mid) with 38,330 km is listed for AED 111,000. Given the target car's higher mileage and average condition, I estimate a lower price. Factoring in the mileage and condition, I adjust the price downward from these listings.