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https://backpack.tf/item/15422756606
Bought from SCM on March 18th 2025 for 44.24 EUR ($48.30)
https://steamcommunity.com/market/listings/440/Strange%20Unusual%20Polar%20Bear?l=en
https://imgur.com/a/f0lW4lx
https://backpack.tf/profiles/76561197988875517#!/compare/1742169600/1742256000
Taking key price 1.88 from marketplace.tf on March 18th https://marketplace.tf/items/tf2/5021;6
48.30 / 1.88 = 25.69, rounding to 26 keys
https://forums.backpack.tf/topic/6033-rules-for-unusual-price-suggestions/
Use the value of keys on the site at which the item sold to determine the key conversion at the time of the trade. (i.e. use the SCM value of keys on SCM sales, use the marketplace.tf value of keys on marketplace.tf sales, use the opskins value of keys on opskins sales). For most transactions, this means you can use the key value at the exact date of the sale.