The new price of a 2024 Volkswagen Jetta SE (Base) Sedan is AED 44,000. Given that the car in question is a 2023 model, we apply a 10% depreciation for one year, which results in a depreciation of AED 4,400. Therefore, the estimated price for the 2023 model would be AED 39,600. The car has a high mileage of 100,000 km, which is significantly above average for a one-year-old car. This high mileage would further reduce the car's value. Assuming an additional depreciation of around 15% due to the high mileage, we calculate an additional reduction of AED 5,940. Thus, the final estimated price is AED 33,660.