I started by looking at the selling prices of similar cars. The 2014 Audi A8 V6 3.0L with 231500 km sold for 49500 SAR, and the 2014 Audi A8 TFSI Quattro V8 4.0L with 116000 km sold for 72500 SAR. The 2012 Audi A8 V6 3.0L with 233000 km sold for 30000 SAR, and the 2013 Audi A8 V6 3.0L with 220000 km sold for 41099 SAR. The 2011 Audi A8 TFSI Quattro V6 3.0L with 301000 km sold for 24300 SAR, and the 2012 Audi A8 V8 4.2L with 260000 km sold for 45500 SAR. Considering the target car is a 2012 model with 148500 km, in average condition, and a top variant (60 TFSI), I adjusted the prices accordingly. The 2012 model with 233000 km sold for 30000 SAR, and the 2012 model with 260000 km sold for 45500 SAR. Given the lower mileage of the target car, I estimated a higher price. The listed price of a similar 2012 model was 31500 SAR, which was lower than the selling prices. Therefore, I estimated the market price to be slightly higher than the average of the selling prices of similar cars with higher mileage.