I started by looking at the selling prices of similar used cars. The 2022 Toyota Prado GXR 4.0L V6 with 27000 km sold for 167000 AED and 165000 AED in late 2023. Another 2022 Toyota Prado 4.0L V6 with 42400 km sold for 163500 AED in early 2024. A similar model with 48500 km sold for 148000 AED in early 2024. These prices range from 148000 to 167000 AED. The car in question is a base model with higher mileage (64361 km) and in average condition, which would typically lower its value compared to the GXR and VXR variants in good condition. Considering the higher mileage and lower trim, I adjusted the price downwards from the lower end of the selling prices. I also considered the accepted offers, which were around 150000 AED for similar models with lower mileage and better condition, further supporting a lower estimate for this car.