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It all comes down to how many people want the same job, and are qualified for iit, and how bad they need your particular skill set. It is always better to know the salary ranges in your head and let them make the first offer and then go up from their offer. (IMHO)
For an entry level job, where you have never made that much money before, there is nothing wrong with taking what ever they offer you to get the experience you need for resume building. If you are just starting out, single, no kids, it could be an ideal opportunity to get your foot in the door. A lot of people are struggling now so employment at a higher rate than you are currently earning is a boon in it self. Go for it. Take the job, work it for a few years, ask for a raise as you contribute to the corp. Good luck, I hope it works out for you.
And as classic said, 60k is not a lot of money if you live in NYC, but you would get along fairly nicely in less populated areas. It all depends.
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