[Perfectlap]

cars at these miles will need (especially it iwas driven during any cold months in Canada, hardtop tells me it has):

Suspension: $2-$3K. New shocks, probably new control arm assemblies.
Cooling: $1-2K for water pump, new tank, new thermostat, updated coolant cap, new coolant fluid.
Wheel bearings: probably shot by now. Not cheap.
Pick one of the following: AOS, starter, fuel pump. I doubt a 145KM (90K mile) car is still on all three originals.
Rotors (not just the brake pads) that's about $1K shop rate with parts and labor.

The 1997-99 have a more durable IMS bearing but clutch replacing time is when you want to refresh for a newer bearing since you have the transmission out. I don't think passing up the chance was smart.
Check the rear tires, if tread is not deep enough budget $600 for new rear tires and mounting/balancing.
Also, MAF and your catalytic conververts (if you use these in CAN) are often done before 90K miles.

p.s.
Black car: it's not a color it's a job. Get familiar with an orbital polisher to remove swirls now...those aren't coming out by hand and they're far more visible in black than any other color.

p.s.
Those calipers have been painted red. Or did he upgrade to the Carrera calipers found on the S Boxster?