To estimate the price of the 2020 Mercedes E300 I4 2.0L Turbocharged Top variant, I first considered the listed prices of similar cars. The closest match is a 2020 E300 Top variant with 20000 km listed for SAR 207000. Given the target car's higher mileage of 44000 km, its value should be lower. A 2019 E300 Top variant with 63500 km was listed for SAR 150000, and a 2018 E300 Top variant with 107311 km was listed for SAR 118000. Considering the depreciation and mileage differences, the 2020 model should be valued higher than the 2019 model but lower than the 2020 model with 20000 km. The 2020 Standard variant with 112000 km is listed for SAR 149000, indicating a lower value for higher mileage. Balancing these factors, I estimate the market price for the target car to be slightly below the 2020 Top variant with lower mileage, around SAR 190000.