I started by looking at the selling prices of similar cars. The first car, a 2013 Mercedes ML350 3.5L V6 with 208746 km, sold for AED 28000 on 2024-02-27. The second car, a 2013 Mercedes ML350 3.5L V6 4WD with 100250 km, sold for AED 66500 on 2024-01-12. Given the significant mileage difference, the first car is more comparable. Next, I considered the offer accepted by a seller for a 2013 Mercedes ML350 3.5L V6 with 208000 km at AED 33500 on 2024-01-11. This suggests a higher value than the first selling price. For listed prices, a 2013 Mercedes ML350 EMC V6 3.5L with the same mileage (248100 km) was listed for AED 35000, but listed prices are generally higher than selling prices. Considering the condition and higher mileage of the target car, I adjusted the estimate downwards from the listed price but slightly higher than the first selling price due to the accepted offer data.