The dealer is likely trying to upsell you on a service that's not yet needed. Unless you're experiencing problems with your power steering (e.g., whining noise, difficulty steering, stiff steering), decline the service.
Before declining:
* Check your power steering fluid level. It should be between the minimum and maximum lines on the reservoir. Low fluid is a problem that needs addressing, but a flush isn't necessarily the solution (just adding the correct fluid might be sufficient).
* Look for leaks. Check the power steering pump, hoses, and lines for any signs of leaks.
If you're concerned, get a second opinion from a different trusted mechanic. They might be able to confirm that a power steering flush isn't needed at this low mileage. Many mechanics will happily inspect your fluid and confirm it's still in good condition at no charge.