Yeah, I think Dave is right. If its a 2.4L then its unlikely to be a 4x4 tacoma, but rather the "Pickup", of the previous generation. I won't swear to it, but I'm 99% sure that 4x4 Tacomas all had a 2.7L 3RZ, not the 2.4 2RZ.
And, I think that price is way too high. But thats just me. I'd pay that for a late 90's early 2000's 4runner with those miles, but not a 4 cyl Pickup.
And, the guy has to give you a clean emissions ticket, as stated. If it needs a cat, he's going to have to replace that.
Baby Beast 2- 1999 4Runner SR5
Baby Beast -1987 4Runner SR5-Gone, but not forgotten