I'm guessing anything made of rubber or plastic. Or electronic. Have a mechanic look at it. Check the window seals, engine seals, hoses, fan belts, and the torque coupling at the back of the transmission. Bushings all around. Rodent damage from sitting and getting rats in the engine compartment, eating wires.
If it has no leaks and runs, and doesn't have a check engine light, and has a clean title and Carfax, then the only thing I'd worry about is the owner trying to get a premium price for those unused miles.
My '02 has 117k - about 10k/year. This '00 has what - 3,300 mi/year? That's definitely "low miles".