Also agree with Fred - That bike is priced about $800.00 over market.
Also, it appears that the windscreen and the seat are not stock, neither of which is a bad thing.
I had the same bike you are considering. Rode it almost 60,000 miles - enjoyed every single bit of it (except just one day, but that is nit picking).
I will never have a motorcycle again without ABS. Period.
Low mileage doesn't mean she's maintenance free. If I bought this bike, here's what I would do before I make the first long ride:
1. Tires - check the date codes. If the tires are more than 5 years old, pitch 'em regardless of mileage. They are hard, possibly dry rotted, and if you are not super careful (without ABS), they are going to be hard to handle at some point (DAMHIK)
2. Brake and Clutch flush with fresh fluid
3. Lubricate and grease all pivot points including clutch and front brake handles, rear brake pedal, shifter assy, center and side stand, and the rear swing arm.
4. Pull the air filter and examine. If dirty, replace. If not, reverse blow with medium pressure air and reinstall.
5. Throttle body sync.
6. Replace rear end differential fluid and grease the drive shaft splines.
7. Examine fork seals. If leaking, replace with new bushings. If not, flush old fork oil and replace.
8. Examine cam chain tensioner. If not the "Blue or Green Dot" variety, replace. The part is $75.00, takes an hour to replace, and is wonderful insurance.
9. Coolant system flush and fluid replacement. Examine the radiator for bugs and dirt. Do NOT blow with compressed air. Instead, flush with copious amounts of garden hose water.
10. Change the engine oil and filter.
11. Start the bike and warm it up to full operating temperature. Verify cooling fan kicks on at 4 bars, then cycles off at 3 bars.
12. Put a DMM on the battery and verify 13.0-ish volts at idle, 13.7-ish volts at 2500 rpm. Clean and re-tighten the battery terminals.
13. Pull the windshield motor cover off and lubricate the worm gear. Remove the windshield "auto-retract" jumper and pitch it.
14. Pull all light bulbs (head light, tail light, turn signal) out. Put a little di-electric grease in each bulb connector and re-insert the bulb.
IMO, you can wait to replace the spark plugs until your first valve check at 26,000 miles.
If you are even a mediocre mechanic and have a decent set of tools, you can do ALL of this over a weekend for about $200.00 plus the cost of the tires. Each one of these items has at least one thread on this forum on how to do it, some with explicit pictures and step-by-step instructions that EXCEED anything you can find in a service manual. We can also help you out with anything along the way.
Please don't get discouraged by this list. It's all a bunch of simple **** that you really should do to any used bike you buy. Take care of the FJR, and she will take care of you for many thousands of miles.
Good luck.