To estimate the price of the 2021 Audi A5 40 TFSI S-Line I4 2.0L Turbocharged 40 TFSI Sport (Top), I considered the following data points: 1) Selling prices of similar cars: The 2019 Audi A5 45 TFSI Sportback (252hp) S-Line I4 2.0L TwinTurbo, sedan, with 40000 km sold for SAR 150000 on 2023-09-23. The 2019 Audi A5 I4 2.0L Turbo Charged, coupe, with 40000 km sold for SAR 110000 on 2024-03-25. 2) Listed prices of similar cars: The 2021 Audi A5 40 TFSI Quattro S-Line I4 2.0L Turbocharged, sedan, with 31500 km is listed for SAR 145000. The 2023 Audi A5 i4 2.0L S line quatro, sedan, with 31000 km is listed for SAR 205000. The 2019 Audi A5 I4 2.0L Turbo Charged, coupe, with 40000 km is listed for SAR 115500. The 2019 Audi A5 45 TFSI Quattro S-Line I4 2.0L Turbocharged, sedan, with 47000 km is listed for SAR 127000. The 2022 Audi A5 40 TFSI I4 2.0L Turbo Charged, sedan, with 17000 km is listed for SAR 220000. The 2019 Audi A5 40 TFSI Quattro S-Line I4 2.0L Turbocharged, sedan, with 52300 km is listed for SAR 135000. The 2019 Audi A5 40 TFSI S-Line I4 2.0L Turbocharged, sedan, with 100000 km is listed for SAR 124500. Considering the selling prices and the listed prices, I estimated the market price for the 2021 Audi A5 40 TFSI S-Line I4 2.0L Turbocharged 40 TFSI Sport (Top) to be SAR 140000.