Toyota Repair: leaking strut, power steering fluid, cabin air filter

Question
I took my 2004 Toyota 4 runner with 60K miles on it to a Toyota dealership to replace cabin air filter.  After a routine inspection, the master tech said the seal on the strut is leaking and the strut should be replaced.  Does that sound right that a strut would need to be replaced after only 60K miles? If so, should I replace both right and left front struts at same time.  They also said that the power steering fluid looks dark and should be flushed.  Do I need to flush it or is the dealership just trying to make money on repairs.

Answer
Yes they are trying to make money on repairs.
I doubr very much that the strut needs to be replaced, Toyota had issued a service bulletin that stated that a small amount of seepage on the struts was normal and illustrated how bad the leak had to be before replacing struts, as long as the seepage is not down to where the spring seat is the shocks are not considered to be leaking, if you are not experiencing any stability or handling issues save your money or try to get someone else to look at this but beware of tire shops they are worse than the dealers, as far as the power steering flush goes, again, save your money. Maybe at 120,000 miles I would agree.