I started by examining the selling prices of similar cars. The most relevant data point is the 2014 Volkswagen Touareg V6 3.6L Comfortline (Mid) with 238700 km sold for 35000 SAR on 2023-12-02. This car is very similar to the target car but has higher mileage. Another relevant sale is the 2014 Touareg V6 3.0L Comfortline (Mid) with 323000 km sold for 34500 SAR on 2023-12-19, which also has higher mileage. The 2013 Touareg V6 3.6L Highline (Top) with 198000 km sold for 35000 SAR on 2024-03-24, but it is a different variant. Considering the target car has lower mileage (149000 km) and is the same variant as the first car, it should be valued slightly higher. The listed prices show a 2014 Touareg V6 3.6L Comfortline (Mid) with 204000 km listed for 39000 SAR, which suggests a higher market value. Taking into account the lower mileage and similar condition, I estimate the market price to be slightly above the highest selling price of 35000 SAR.