To estimate the price of the 2012 Nissan Qashqai I4 2.0L LE 4WD (Top) with 139720 km mileage, I considered the listed prices of similar cars. The closest matches are the 2014 Nissan Qashqai I4 2.0L LE 2WD (Mid) listed for SAR 28000, the 2014 Nissan Qashqai I4 1.6L SE 4WD (Mid+) listed for SAR 27000, and the 2014 Nissan Qashqai I4 2.0L SE 4WD (Mid+) listed for SAR 26500. Given that the car in question is a 2012 model, I adjusted the price downwards to account for the two-year difference. Assuming a depreciation rate of approximately 10% per year, the price of a 2012 model would be roughly 20% less than a 2014 model. Therefore, I estimated the price by reducing the average listed price of SAR 27167 (average of 28000, 27000, and 26500) by 20%, resulting in an estimated price of SAR 21734.