Might want to do the fluid change also before you give it to him, esp if he is going to take it offroad. 9 times out of 10 this has not been done in a while. I just did mine this weekend on a 95' I purchased as well.
You need to (I am assuming it's a 2.5L 5 speed manual):
1.) Transmission fluid change (very easy, 15/16 socket head, takes 80w90 gear oil - use synthetic, fill until it's full - almost dripping out the fill plug)
2.) Transfer Case fluid change (very easy just need a 30mm socket head, uses ATF +4, use good stuff, you only need 1.25 quarts)
3.) Rear differential fluid change + new gasket ($3.50 at Autozone), uses 1/2 socket head, this one might take a few to change out depending on the last time it was done, you will need to clean the cover real good and casing ring itself before you reseal it, rebolt and refill. Most my time spent here for me was cleaning the cover/casing, mine was in aweful shape.... Uses 80w90 gear oil - use synthetic, fill until it's full - almost dripping out the fill plug
4) Front differential fluid change + new gasket (same as the rear for the most part), although this one is a little easier to do.
All 4 of these are relative easy though. If you can do all the stuff you already listed, these should not be a problem.
Estimating $70-100 (pending on brand/quality) bucks total for the gaskets + fluids for all 4.