To estimate the price of the 2019 Hyundai Accent I4 1.6L Gamma (Top) with 132700 km mileage, I first looked at the selling prices of similar cars. The closest match in terms of year and engine size is the 2019 Hyundai Accent I4 1.4L, which sold for prices ranging from 32000 to 32500 SAR with higher mileage. Given that the target car has a larger engine (1.6L) and is a top variant, it should be priced higher. The listed prices for similar 2019 Hyundai Accent I4 1.6L Gamma (Top) models are around 48000-49000 SAR, but these are typically higher than actual selling prices. Considering the depreciation and the average condition of the car, I adjusted the price downwards from the listed prices but higher than the 1.4L variants' selling prices.