I started by examining the selling prices of similar cars. The most relevant data point is the 2023 Toyota Rush 1.5L I4 Top variant sold for AED 61500 on 2024-05-08 with a mileage of 9445 km. Another Top variant was sold for AED 15000, but this seems like an error or outlier. The Standard variant with higher mileage (54000 km) sold for AED 50000 on 2024-10-06. The car in question is a Top variant with 23044 km, so it should be valued higher than the Standard variant with 54000 km. Dealer sales for the GX variant, which is similar to the Top variant, range from AED 54315 to AED 62041.5, with lower mileage cars fetching higher prices. Considering the mileage and condition, the car should be priced slightly lower than the AED 61500 sale due to higher mileage but higher than the AED 50000 sale of the Standard variant. The accepted offers for Standard variants are around AED 59000 to AED 62500, indicating a market range. Thus, the estimated price is adjusted to reflect these factors.