To estimate the price of the 2023 Toyota Fortuner Standard Test VXR, 4.0 L (Top), I first looked at the new car prices for the 2025 models. The 4.0L VXR variant starts at AED 172900. Given that the car is a 2023 model, I applied a 10% depreciation per year for one year, resulting in a depreciation of 10%, which brings the estimated value to AED 155610. Next, I reviewed the listed prices of similar used cars. The closest match is the 2021 Toyota Fortuner 4.0L VXR with a mileage of 98686 km listed for AED 135999. Considering the higher mileage and the fact that listed prices are generally higher than selling prices, I adjusted the price downwards. Factoring in the higher mileage of the target car (100000 km) and the condition, I estimated the market price accordingly.