To estimate the price of the 2017 Volkswagen Tiguan I4 2.0L Turbocharged R-Line (Top) with 239000 km mileage, I considered the listed prices of similar cars. The closest match is a 2017 R-Line (Top) with the same mileage listed for SAR 60000. Other relevant data points include a 2018 R-Line (Top) with 179000 km listed for SAR 75000, and a 2016 R-Line (Top) with 157970 km listed for SAR 30500. Given the higher mileage of the target car, I adjusted the price downwards from the SAR 60000 listing. The 2015 SEL (Mid) variants with similar mileage are listed between SAR 31000 and SAR 59500, indicating a lower price range for older models. Considering these factors, I estimated the market price by slightly reducing the SAR 60000 listing price to account for the high mileage and market trends.