To estimate the price of the 2019 Mercedes E300 I4 2.0L Turbocharged Top with 61500 miles, I first looked at the selling prices of similar cars. A 2017 E300 Top with 68000 miles sold for 100000 SAR in May 2024, and a 2017 E300 Standard with 82000 miles sold for 117000 SAR in May 2024. Given the target car is newer and has lower mileage, it should be valued higher. Next, I reviewed listed prices: a 2019 E300 Top with 61500 miles is listed for 175000 SAR, but listed prices are generally higher than selling prices. Other 2019 E300s with different variants and mileages range from 138500 to 199000 SAR. Considering the target car's good condition and the fact that it is a Top variant, I adjusted the estimate to be slightly lower than the highest listed price but higher than the older sold cars.