I started by looking at the selling prices of similar cars. The most relevant data points are: a 2017 Hyundai Tucson I4 2.0L Smart (Base) with 120000 km sold for 60000 SAR on 2023-09-26, a 2017 Hyundai Tucson I4 2.0L Smart (Base) with 147300 km sold for 46500 SAR on 2023-12-01, and a 2017 Hyundai Tucson I4 2.0L Smart (Base) with 168000 km sold for 54000 SAR on 2024-01-24. These cars have higher mileage compared to the target car's 88000 km. Lower mileage generally increases the car's value. Additionally, a 2018 Hyundai Tucson I4 2.0L Smart (Base) with 107000 km sold for 60000 SAR on 2024-08-18, which is a newer model but with higher mileage. Considering the target car's lower mileage and average condition, I adjusted the price upwards from the lower mileage cars and factored in the average condition.