To estimate the price of the 2017 Mercedes S500 V8 4.7L Twin Turbo Top, I first considered the listed prices of similar cars. The closest match is a 2017 Mercedes S500 with a standard variant and higher mileage (191,000 miles) listed for SAR 155,000. Given that the car to be estimated is a top variant with lower mileage (104,000 miles), it should be valued higher. A 2015 top variant with 120,000 miles is listed for SAR 194,500, indicating that top variants hold a premium. Considering the age difference and mileage, the 2017 top variant should be priced between these two listings. Adjusting for the lower mileage and top variant, I estimate the market price to be slightly above the 2017 standard variant listing, but below the 2015 top variant listing.