Unless it shows signs of needing it when you get it apart, I wouldn't bother with anything more than the gaskets & valve seals. That's pretty low mileage for a B21, I've torn down a couple of turbo engines with about that mileage and found almost no ring ridge, entirely acceptable ring end-gap, and cross-hatching marks still visible on the walls. The normally-aspirated engines handle far less stress, I'd expect unless the engine saw a lot of abuse (overheated, or pistons melted, or ring groove damage etc) the worst case would be rings and bottom end bearings.
Just my $0.02, I'm sure others will have something to add.
--
Chris, Dartmouth NS Canada 70 M-B 280SE, 83 245DL, 84 244 turbo, 90 780 turbo, 92 VW Golf, 90 740 Rex/Regina