On that engine, at 18k miles and 30+ years:
Cam chain tensioner and roller, definitely. They will be like rocks now.
New seals would prevent unwanted oil leaks in the near future, as the sitting has made them stiff: they will likely begin leaking soon after you start it back up. The "kits" of these are about $30 (see Z1 Enterprises as one example). I recommend using Vesrah gaskets, too, if you can: they seem to work the best out of the non-Honda crop available right now. Z1 gaskets seem to work well on the ones I've used lately, too.
The valve guides might be worn, especially the exhausts. This is the fastest wearing item in the K7/8 motor. Check their clearances: they are often oval and will let the valve rock forward/back more than 0.006" when lifted .250" off the seat: this is too much and will let them leak oil when running. The valves themselves are usually fine: take them to a machine shop for refacing, about $3 apiece around here. Lap them into the seats afterward for a good seal.
Look closely at the rocker shafts. They were locked down with little 5mm bolts in those engines. This makes them wear on just one side. If you don't wish to spring for new ones, roate them 180 degrees and lock them down the other side up. Or, just take the little bolts out, let them spin, for a little extra HP from the lesser friction.
The valve springs, keepers, and cups (if your late K has the cups) will be fine for re-use.
Don't forget to remove the valve shrouding around the valve seats, and look closely at the intake ports to see if there were any abrupt path diversions from the odd casting. Blend those, or do a port job, to pick up quite some free power.
It's pretty rare for much else to be worn out at that mileage in the late K engine.