To estimate the price of the 2024 Audi Q7 40 TFSI Design (Top) with 301000 km mileage, I started by looking at the new car prices for different variants. The 2024 Audi Q7 55 TFSI quattro S-line (340 HP) starts at AED 307020 and the 2024 Audi Q7 45 TFSI S-Line Quattro (252 HP) starts at AED 339900. Since the 40 TFSI Design (Top) is not listed, I used these prices as a reference. Next, I considered the listed prices of similar used cars. A 2022 Audi Q7 45 TFSI (Base+) with 56000 km is listed for AED 239750, a 2023 Audi Q7 55 TFSI (Top++) with 36000 km is listed for AED 306000, and a 2023 Audi Q7 45 TFSI Sport S line (Mid+) with 0 km is listed for AED 290000. Given the high mileage of the target car (301000 km), I applied a significant depreciation. The 2022 model with 56000 km is listed for AED 239750, so considering the additional mileage and the fact that the car is a 2024 model, I estimated a lower price due to the high mileage and potential wear and tear.