The car to be estimated is a 2023 Toyota Rush 1.5L GX (Top) with 26965 km mileage. The most relevant data points are the selling prices of similar cars. A 2023 Toyota Rush 1.5L I4 Top variant with 9445 km sold for 61500 AED on 2024-05-08. Another Top variant sold for 15000 AED, but this seems like an error or outlier. Dealer sales for the GX variant, which is the same as the target car, range from 58565 AED to 62041.5 AED, with most sales around 62041.5 AED for lower mileage cars. Considering the target car's higher mileage and average condition, a slight reduction from the higher dealer prices is reasonable. The accepted offers for Standard variants are 59000 AED and 62500 AED, indicating the market's willingness to pay around 60000 AED for similar cars. Therefore, the estimated price is adjusted to reflect the car's condition and mileage.