Given the lack of specific data points such as selling prices, offers accepted, and listed prices of similar cars, I will use the new car price and apply depreciation logic. Assuming a new 2023 Audi RS4 costs around 400,000 SAR, and considering a depreciation rate of 10% per year, the car would depreciate by 40,000 SAR per year. Since the car is one year old, it would have depreciated by 40,000 SAR. Additionally, the high mileage of 360,000 km significantly impacts the value, so I will further reduce the price by 30% to account for the excessive mileage and condition.