To estimate the price of the 2021 Toyota Fortuner 2.7L EXR GX2 2WD, I first considered the selling prices of similar cars. The most relevant data comes from dealer-sold cars: three 2021 Toyota Fortuner 2.7L EXR models with mileages of 60698 km, 64782 km, and 57509 km sold for AED 96891.5, AED 97741.5, and AED 99441.5 respectively. These cars have higher mileages than the target car, which has 40503 km, suggesting a slightly higher value for the target car. The listed prices for similar cars with lower mileages (38754 km and 32381 km) are AED 112990 and AED 109900, but these are listing prices, which tend to be higher than actual selling prices. Considering the selling prices and the lower mileage of the target car, I estimate the market price to be slightly above the highest dealer-sold price but below the listing prices.