To estimate the price of the 2014 Hyundai Elantra I4 2.0L GLS (Top) with 230976 km mileage, I considered several data points. The closest match is a 2014 Hyundai Elantra I4 2.0L GLS (Top) listed for SAR 26000. However, listed prices are generally higher than selling prices. A 2013 Hyundai Elantra I4 1.8L GLS (Top) with 295000 km sold for SAR 26500 in November 2023. Given the similar trim and older model year, this provides a good reference. Additionally, a 2014 Hyundai Elantra I4 2.0L GL (Mid) with 118000 km sold for SAR 29500 in September 2023, but it was in good condition, unlike the average condition of the target car. Considering the higher mileage and average condition, I adjusted the price downwards. The 2016 models with similar engine sizes and conditions sold between SAR 23500 and SAR 40000, but they are newer and have varying conditions and mileages. Factoring in the depreciation and the specific condition and mileage of the target car, I estimated the market price accordingly.