what do i need to replace for a 100,000 mile tune up on a 2001 rodeo v-6

[ELP]

My sister has a 2001 rodeo 2wd v-6 that just has over 100,000 miles on it, she asked me if i would do a tune-up on it. (Her a/c clutch also locked up and broke the belt) Im going to replace the compressor and dryer then take it to a a/c shop and have it re-charged. Is there any other a/c parts i need to replace when breaking into the system? (orfice tube?) and where are they located at? Besides the a/c problem im going to do a general tune up. Can someone give me a list of what the factory recommends replaced at 100,000 miles. note- she has not taken good care of her vehicle.

[amigo-2k]

Plugs
PCV
fluids (If the tranny fluid has never been changed, you may want to think about trading in the truck; these trannies like fresh fluid and like to destroy themselves if one doesn't keep up with fluid changes)

Maybe the Timing belt but you don't hear of many breaking them at 100k.

if she hasn't had any issues i would probably just do the plugs, flush the rad, change the rear diffy gear lube, drain the power steering a couple of times and have the brake fluid flushed and then drive it till the wheels fall off.