Practically all head gaskets for the 3vzfe are the graphite type. If you want a better gasket and are willing to pay, the Victor-Reinz MLS-rubber gasket thru Napa is the way to go. Otherwise, I think any gasket set off Ebay will do pretty well for $200. The cheaper gaskets will likely last at least 60Kmi. That may be good enough for the expected run time of this car or your mother's plans for the future.
You can get away with not replacing exhaust manifold gaskets, maybe a few other metal gaskets, but I would replace any gaskets which are going to be a pain to do later if one fails. (ie. anything buried under the intake header or air intake plenum). Don't bother removing any stuff off the intake plenum and above such as the TB. Just take it off as a complete unit.
If the valve oil seals are not leaking (ie. no blue/white smoke in morning starts), I would not bother replacing them on the heads unless you are going to do a complete head job. It's too much work and will be expensive to get done. Just check the heads for flatness and possibly magnifluxed for cracks if you want and put them back on.
Carefully inspect your hoses as well for brittleness and cracks.
As well, be careful of the electrical connectors on the sensors such as the knock sensors under the intake header. On a car of this age, they get very brittle with age and heat and are easily damaged.
I've posted some of my 3vzfe head gasket job pics at
photobucket.com Just serach on 3vzfe.
dave mc