My 'rents have a 4Runner that I mostly drive (They drive my taco). It turned over 48000 the other day.

Yesterday, I was called to an onsite tech support issue, so I parked in front of my house, left the motor running, and went inside. When I came out, as I was approaching the vehicle, I heard a ticking noise. Traced it to the engine. So, WTF can be causing this valve tick?

 

Mine was making a similar noise... Turned out that the crank pulley was being machined by the key (ie moving back and forth making tapping sound). See if your crank pulley wobbles around with the motor running. Yours has super low miles, so it might be something else, but something to check.

 

I don't think that it was a valve tick, unless it was constant, but perhaps merely the expansion and contraction of the engines components from heating and/or cooling.

However, if you're sure that it was the valves, check the oil level aned top up if necessary.