A few things here, but ultimately I would take the 60k offer:

1. You're young and live at home? Have you lived away from your parents before? I think it would be socially beneficial to commute to an office and have socialization with other adults that are not childhood friends or family.

2. I lived at home for a time after graduating, and had a 30-45 minute commute home through the city. It was a nice buffer between work and home where I could decompress, blast some music or play podcasts, and just be by myself. I would also be more likely to go out or do some after work errands because I was already out and about.

3. An 18k increase in pay is pretty substantial at that level of income.

4. I feel WFH is always first on the chopping block for layoffs. It's much easier to avoid personal investment between employees and upper management when there's a screen between you guys under every interaction. I don't work in a volatile field like tech or something though. I never once worried for my job during COVID, but the nature of our work is best achieved with office time and requires travel with others at times.

5. You mentioned your parents don't want you moving out. I would urge you to look into the why of this. It's totally fine to live with your parents, but if they're holding you back from making progress in your career either for financial or protective parent reasons, it's time to reassess. You should put your career goals ahead of their wants.

Take the 60k job, go through with the commute, and if you hate it after a while, start looking for a new job. But getting the better salary, presumably better job title, and the different work experience will help you get better jobs later, ones that can offer a WFH and better salary.