To estimate the price of the 2021 Audi A4 40 TFSI I4 2.0L Turbocharged 30 TFSI Sport (Top) with 82000 km mileage, I considered the listed prices of similar cars. The 2020 Audi A4 35 TFSI S-Line with similar specs and mileage around 57000 km is listed between SAR 125000 and SAR 135000. A 2021 Audi A4 with 24000 km is listed for SAR 147500, and another 2021 model with 156000 km is listed for SAR 53000. Given the mileage and condition of the target car, I adjusted the price downwards from the higher end of the 2020 models and considered the depreciation and higher mileage compared to the 2021 models. This led me to a balanced estimate considering the market trends and mileage differences.