To estimate the price of the 2016 Jaguar XE S 3.0 S (250 PS) (Base) with 114000 km mileage and average condition, I considered the following data points: 1. Selling price of a 2016 Jaguar XE 2.0L I4 Super (Portfolio variant) with 148400 km sold for AED 38000 on 2023-12-01. This car has a higher mileage and a different variant but provides a baseline. 2. Offers accepted for similar cars: AED 41000, AED 50000, and AED 45000 for R-Sport variants with mileages around 124000-130500 km. These offers are higher than the selling price of the Portfolio variant, indicating a higher market value for R-Sport variants. 3. Listed prices: The closest match is a 2016 Jaguar XE S 3.0 (Base) with 114000 km listed for AED 48000. Another similar car, a 2016 Jaguar XE 3.0L Supercharged V6 (Top+), with 110500 km is listed for AED 89000. Given the average condition of the target car, the listed price of AED 48000 seems reasonable but might be slightly high. Considering the selling price, accepted offers, and listed prices, I estimate the market price to be slightly lower than the listed price of AED 48000.