I think he might be able to get away with less on the fuel system. Flush the tank, new fuel pump and hotwire, should be good to go. (maybe clean or swap injectors...)
I'd add a little more on the tires and some more on the trans.
Might even be able to get away with less on the interior- depending on the smell and if the critters were using the seats as a bathroom. New Carpet for sure...
I'm not sure why people are freaked out with this car. It's just neglected.- Ok REALLY negelcted. Yes, you need to "remove" the little guest and his family and friends. You'll also need to gut the car. So what? It's not that bad.
I think there are two kinds of TR owners around here. The guys who buy a finished car and drive it and enjoy it. (ie: the smart ones) and the rest of us who buy a project, work on it, fix everything one issue at a time
, and maybe enjoy it once in a while and put more money into the car than it cost the smart guys to buy a finished car.
Personally, I don't have the cash to buy a "finished" car. And I prefer to buy a project because I "like" to work on my TR's. I also like to know what's been done and by whom. Yes, it costs more in the long run but I also get the satisfaction of knowing that it's "mine"... (not really sure what that's worth though)
That said, $14k is too much for this car. $5k or less would get my attention since I know I'd have to re-do everything. Hell, You'd need to trailer it and store it while you're trying to get it all cleaned. However, what you're paying for is simply the fact that it's a low mile car. (gotta be worth something right?)
If all the work is a concern, just buy a higher mile car that's already done. If it's well done, all the usual issues will have already been addressed and/or upgraded.
Good Luck.