To estimate the price of the 2013 Lincoln MKT V6 3.7L Elite (Top) with 227000 km mileage, I considered the listed prices of similar cars. The 2014 Lincoln MKT V6 3.5L Standard with 235000 km is listed for SAR 42500. The 2015 Lincoln MKT V6 3.7L Elite (Top) with 192000 km is listed for SAR 50000. The 2014 Lincoln MKT V6 3.7L Standard with 127000 km is listed for SAR 50000. The 2014 Lincoln MKT V6 3.7L Elite (Top) with 81000 km is listed for SAR 45000. Given the higher mileage and older model year of the target car, I adjusted the price downwards from these listings. The 2015 model with similar trim but lower mileage is listed at SAR 50000, so I estimated a lower price for the 2013 model with higher mileage.