I guess that partly depends on what condition things are in.
Priorities in my head would be (in order)
-Oil change. Pull MPI fuse and pull spark plugs. Turn it over with the starter in 10-20 second bursts a few times to prime the motor with oil. If you're still on break in miles then that second oil change is still going to come at the same mileage. You might be on dino oil rather than synthetic for those break in miles.
-Fuel. Was it stablilized? If not, you'll probably want to drain and fill the gas with something fresh. Even if it was stabilized.... yeah.
-Check belt condition, particularly timing.
If it all checks out from there, and it runs well enough to start DD'ing it then I'd flush the brake fluid (it's hydroscopic), change the coolant, and look at gear oils (depending what you're using, if synthetic they could probably be passed over). You may find that if the brake rotors are badly rusted or pitted that they'll require replacement (or a turn on the brake lathe). If you're counting on your brake pads to knock off heavy corrosion you may find yourself with screwed up brake pads and screwed up rotors as iron oxide is harder than your brake pad material.
If your battery has been sitting for three years it may also be marginal... Leave room in the budget for it!