If it was the A/C line I would expect to see the residue on the line itself around the metal fitting where it attaches to the rubber hose. From your photo that looks clean. Looks awfully similar to valve cover gasket leaks I've seen before. I would take a minute to clean the area and tighten up the valve cover bolt in that corner. Its likely a small condensation leak from the gasket. On the Gen 1 Tacomas, you have to regularly re-torque the valve cover bolts due to the washer that is used. I have not had to do this on my 200 though, nor have seen this as a common occurrence on this board.