The car to be estimated is a 2019 Mercedes C180 with a 1.6L turbocharged engine. The only data point available is an offer accepted for a 2021 Mercedes C180 with a 1.8L engine at SAR 190,000. Since the 2021 model is newer and has a larger engine, we need to adjust for these differences. Assuming a 10% depreciation per year, the 2021 model would have depreciated approximately 20% over two years, suggesting a 2019 model might be around 80% of the 2021 price. This gives an estimated value of SAR 152,000. Additionally, the 1.6L engine might be slightly less valuable than the 1.8L, so a further adjustment is made, resulting in a final estimate.