I started by looking at the selling prices of similar cars. The most relevant data points are the 2017 Hyundai Accent I4 1.4L Kappa (Base) with similar mileage and condition. The selling prices for these cars ranged from SAR 26500 to SAR 33000. Specifically, a 2017 model with 210000 km sold for SAR 26500, and another with 125000 km sold for SAR 33000. Given the target car's higher mileage of 228000 km, I adjusted the price downward. I also considered the listed prices, which ranged from SAR 25500 to SAR 28500, and noted that listed prices are generally higher than selling prices. Therefore, I estimated the market price by averaging the lower end of the selling prices and the listed prices, considering the higher mileage and average condition of the target car.