To estimate the price of the 2021 Audi A5 40 TFSI Quattro S-Line, I first looked at the selling prices of similar cars. The 2019 Audi A5 45 TFSI Sportback with similar specs and condition sold for SAR 150,000 in September 2023. Another 2019 Audi A5 with a similar engine but a base variant sold for SAR 110,000 in March 2024. Given the target car is a 2021 model, it should be valued higher than these 2019 models. Next, I considered the listed prices of similar cars. A 2021 Audi A5 with the same specs and mileage is listed for SAR 181,000, and a 2023 model is listed for SAR 205,000. These listed prices are generally higher than actual selling prices. Considering the depreciation and the fact that the target car is in good condition with relatively low mileage, I adjusted the price down from the listed prices but higher than the older sold prices.