Some thoughts for what they may be worth.
It's said that the '85 K100 had hotter cams than the following years. At 60,000 miles the engine is finally broken in and ready for another 200,000 or so.
Besides the tank, the first couple years had some other unique design features that were upgraded in the following years, so they aren't interchangeable with later parts. Off the top of my head, the seat attachments, the rear cowl to go with the seat, the rear brake disc was slotted and changed to solid, the engine output shaft went from 6 rivets to 12 rivets, and the drive shaft and final drive went from 16 splines to 20.
Problem areas to be aware of are the inside of the fuel tank, drive splines, and brakes. The vibration damper dissolves in the crap ethanol fuel and fills the tank with gooey black residue that coats and clogs the fuel pump and the level sensor. Brake fluid crystallizes and absorbs water that corrodes the master cylinders, especially the rear. Injectors often need cleaning after extended idleness. There is a grub screw in the shift mechanism that loosens on some bikes and leads to a lot of slop in the shifter. The drive cushions for the alternator can disintegrate causing a lot of noise. The O-ring on the output shaft will harden over time and cause a slight leak between the engine and transmission, and there are some rubber bits that crack over time(the infamous Z-tube between the crankcase and the intake air plenum is one).
At $1600 for a bike with 60K on it, none of these things would be that hard to correct. Many of us have dealt with them and lived to tell the tale. The beauty of the classic K is that once you have corrected the results of the idleness, it will be a stone reliable ride that doesn't really require that much maintenance.