There is no data provided for selling prices, offers accepted, cars sold by dealers, or listed prices of similar cars. Additionally, there is no data on the price of new GCC-spec cars for different variants. Given the lack of specific data, I will use a general depreciation logic. Assuming a new car price of 2017 FIAT 124 Spider was around 120,000 AED, and applying a 10% depreciation per year over 7 years, the estimated value would be calculated as follows: 120,000 AED * (0.9^7) = 57,829 AED. Considering the high mileage of 100,000 km, I will further reduce the estimated value by 10%, resulting in approximately 52,046 AED.