The car to be estimated is a 2023 BMW 430 I4 2.0L Twin Power Turbo M Sport sedan with 44500 km. The most relevant data point is the offer accepted for a similar M Sport sedan with 12000 km at SAR 226000 on 2024-10-13. This car has lower mileage, so the estimated price should be lower due to higher mileage. The selling price of a standard coupe variant with 6000 km was SAR 210000 on 2024-03-06, which is less relevant due to different body type and variant. The listed price for a similar M Sport sedan with 12000 km was SAR 228000, but this is higher than the accepted offer. Considering the higher mileage of the target car, the estimated price should be adjusted downwards from the accepted offer of SAR 226000.