I started by looking at the selling prices of similar cars. The most relevant data point is the 2019 Nissan Sentra 1.8L SE (Base+) with 27000 miles, sold for AED 22000 on 2024-07-02. This car is almost identical to the target car in terms of variant, mileage, and condition. Another relevant data point is the 2019 Nissan Sentra 1.8L SE (Base+) with 61400 miles, sold for AED 21000 on 2024-03-19. Given the lower mileage of the target car, it should be valued higher than this. The 2019 Nissan Sentra SV 1.8L S (Base) with 44200 miles sold for AED 22500 on 2023-12-08, which is a lower variant but with higher mileage. Considering these points, the target car should be valued slightly higher than AED 22000. Offers accepted by sellers are generally higher than actual selling prices, so they were not given primary importance. Therefore, the estimated market price for the target car is AED 22500.