To estimate the price of the 2023 Toyota Prado 4.0L GXR TX (Diesel) (Base), I considered several data points. First, I looked at the selling prices of similar cars: a 2023 Toyota Prado 4.0L V6 GXR (Top+) sold for AED 168549 on 2024-03-19 and a 2023 Toyota Prado VXR 4.0L V6 (Top++) sold for AED 187500 on 2024-05-10. These cars are in good condition and have lower mileage compared to the target car. Next, I considered the dealer-sold price of a 2023 Toyota Prado 4.0L GXR with similar mileage (33756 km) for AED 152991.5 on 2024-03-06. Additionally, offers accepted by sellers for similar variants were AED 170000 and AED 165000. Given that the target car is in average condition and has higher mileage, I adjusted the price downwards. The new car price for a 2024 Toyota Land Cruiser Prado 4.0L GXR is AED 183900, and applying depreciation for one year (10%) gives an approximate value of AED 165510. Considering all these factors, I arrived at the final estimate.