Low mileage has its good and bad points
If the paints in good shape and its all there with no significant damage to body work and drive components it would be a decent deal at about $3,000 - $4,200 anything more unless its a museum piece and ready to ride would be a risky move. If it looks nice and is ready to ride buy it and don't look back, if you like to tinker and work on carburetor & points bikes then get it and enjoy all it has to offer.
I would pull the tank off and examine the master cylinder, frame and underside of the tank for leaking brake fluid and its damaging affects. Look at the wheels, tires and all the frame and front end components and look for bends, damage, rust on the forks, leaking or damaged brakes and brake lines, fork tube seals and other odds & ends. If the bike has been sitting for 12 years or so you can plan on the following: oil and filter change X 2 plus oil pan gasket $65, brake master cylinder(don't bother to try a rebuild) $350, fork rebuild $80, tires $240, carb rebuild and refresh $150, fuel petcock rebuild and gas line $30, battery $65 and that is for parts alone no labor. I would also plan on pulling the final drive, swing arm and transmission to at the very least inspect the splines and lube as needed. If you can do the mechanical stuff great but if your paying somebody it will get very expensive very quickly. Once you start riding it your going to find a few bugs to work out and may find more stuff. I recently picked up a one owner R 100S with 129,000 on it and two 1 1/2" thick maintenance logs. Every repair and part purchased and performed by the owner was recorded and I have still managed to pump about $900 into it for incidentals with about another $400 to go. I am thrilled to own it and can't wait for the P.O. to take his promised ride on his (was his) refreshed bike.