It does not sound too risky. It's still a fairly new car. Two things to take into account when determining it's value. Although the miles are likely very low, many things age with time more than miles. Anything made of rubber or plastic will have aged about as much as if the car was used. The second is deferred maintenance that needs to be performed. The car certainly needs an oil change, brake fluid change, maybe a serpentine belt, wiper blades, the battery is deader than dead, and the tires have aged out and are due to be replaced. Thirdly (of two

) you may encounter some repairs as a result of the non-use. The most likely being the fuel tank may need to be drained and the fuel system cleaned.
I would look at the market value based on KBB/Edmunds/etc., deduct for all the maintenance items, and then pick a number for the expected repairs and deduct that too.