In addition to the other excellent elements, check the hydraulic lines for being hard or leaking and also, of course the brakes. Providing the mileage is accurate, the car has obviously not seen a lot of use, and what it was used for was probably short distances. Oh, yeah, and the exhaust system. My car was similar to what you are describing and rust due to minimal to non-use was the reason I had to change my exhaust system at about 60K miles.

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...Tracy

'00 ML320 "Casper"
'92 400E "Stella"