Amorphous Al2O3 is a fundamental component of modern superconducting qubits. While amphorphous oxides offer distinct advantages, such as directional isotropy and a consistent bulk electronic gap, in realistic systems these compounds support two-level systems (TLSs) which couple to the qubit, expediting decoherence. In this work, we perform a first-principles study of amorphous Al2O3 and identify low-energy modes in the electronic and phonon spectra as a possible origin for TLSs.