The big question is do you need to replace the timing belt. According to my local dealer, you do not have to change the timing belt. (My 2001 manual says you need to change the timing belt every 90,000 miles.)
This is what my dealer says you need @ 60,000 on a 2000 4Runner:
Recommended Services:
Replace engine oil and oil filter
Rotate tires
Replace engine coolant
Replace engine air filter
Replace non-platinum spark plugs (Tacoma, Tundra, 4Runner)
Re-torque propeller shaft bolt (all models except RAV4)
Lubricate propeller shaft (all 4WD except RAV4)
------------------------------------------------------
Additional Inspection Items:
Inspect ball joints and dust covers
Inspect drive shaft boots (all 4WD models and 2WD RAV4)
Inspect front differential oil
Inspect transfer case oil (4WD models)
Inspect steering wheel, linkage and boots
Inspect brake linings/drums and brake pads/discs
Inspect brake lines and hoses
Inspect exhaust pipes and mountings
Inspect steering gear box
Inspect fuel lines and connections, fuel tank band and fuel tank vapor vent system hoses
Inspect fuel tank cap gasket
Inspect transmission fluid or oil
Inspect engine valve clearance
Charcoal canister
Rear differential oil (all models except 2WD RAV4)
Additional maintenance items
for special operating conditions:
Transmission fluid or oil
Rear differential oil
Inspect nuts and bolts on chassis and body
Replace front differential oil(4WD)
-----------------------------------------------
As you can see, Toyota dealers sometimes recommend extra service. I would expect $280 for the bare service and more like $450 if you choose extra items to be done, maybe even more. When you get there they recommend many other things that are not on this list. Such as adjust rear brakes for the parking brakes, fuel injuection cleaning, new windshield wipers, new belts (air, alternater) and the list goes on.
It looks like the 90,000 mile tune up will be the real expensive one.