Legender

Friend to friend... you should be able to easily work out an amicable solution.
I don't see that you have any mechanical or electrical issues here. What you've listed are maintenance items, period.
I would be grateful for someone to make such a deal with me and would not hassle over anything on that list.
Most are normal maintenance items that would need to be addressed and should be expected with any used car. This is not a new car.
TB recommendation is a plus up by the mechanic and does not need to be done here.

If your friend really wants this car and is truly your friend then he can make some concessions and own some of this maintenance.
If not... I'd walk away from this deal immediately as he may find other issues later that he would then claim that you need to fix.

Better, never to do business like this with friends and family.

Bocatrip

Seems to me your deal is getting more complicated by the minute. No need to go through all of this. Best to sell to someone else and be done with it. Remember, when something starts out complicated or has issues.....it usually gets worse later on. It's only a car. Sell to someone else. You may be married to this car long after you sell it. IT's OLD!!!

4cylinder

All's worked out - sat down and explained stuff and we're both happy. I'm still doing the repairs but the cost is my time (he's paying). Thanks everyone.