To estimate the price of the 2018 Toyota Fortuner 2.7L i4 EXR with 163400 km mileage, I considered several data points. First, I looked at the selling prices of similar cars: a 2019 Fortuner 2.7L EXR sold for 92000 AED in March 2024, and a 2017 Fortuner 2.7L EXR sold for 70500 AED in September 2023. Given the target car's year and mileage, it should be priced lower than the 2019 model but higher than the 2017 model. Next, I reviewed the listed prices: a 2018 Fortuner 2.7L EXR with the same mileage was listed for 86000 AED, and a 2019 model with 145600 km was listed for 90500 AED. Considering the depreciation and the car's condition, I adjusted the price downwards from the listed prices. Finally, I factored in the accepted offer for a 2018 Fortuner 4.0L V6 at 80000 AED, which is a higher trim. Combining these insights, I arrived at a fair market estimate.