The gas and wear and tear on the vehicle can add up as well. Depending on gas mileage of the vehicle you can be looking at 2k a year in gas and quite a bit of wear and tear, changing tires earlier, more maintenance, addition depreciation because of extra mileage (2k+ miles)

I’d factor in somewhere in the 3-4k range for vehicles expenses based on all that, which brings your take home pay down.

Also, factor in whether you want to actually work in person or prefer WFM. This can make a big difference in your personal happiness.

Lastly, look at the future potential of both opportunities. Is there more room to move up at your current job? Have you tried asking for a raise? Maybe let them know you got an offer for 60k and are considering it, but that you prefer to stay if they can make a better offer (this depends on your relationship with them). You’d be surprised what a company would do to keep you, given that you provide them value.