so if we are sure that it is a tacoma then, ya this is going to cost him a little more, you have a few opptions for the front axle, and suspension.
first you have to ask yourself, am i going to drive this on the road? or is it going to be a trailor queen?
if you are going to drive it on the road then you better look for a dana 44 out of a waggy. or a dana 44 out of a ford or somthing with a drivers side drop then you have to have it shortend $$$
if your not going to drive it on the road then dont even waist your time just go with a dana 60 at stock it is much stronger than a built 44
then comes your suspension, coils? leafs? i had waggy leafs on my 99 SAS's 4runner they were very soft, and i have hear that they tend to be week and break although i didnt have any problems.
next coils, i personaly would just do it right the first time and do coils, have a rocklogic do it. so it gets done right. thats pretty much it.
good luck and let us know when you start your project