Yes your total income would be 60,000. Then you get to subtract the Standard Deduction or your Itemized Deductions whichever is more. That gives you your Taxable Income. Then there are many different ways to figure the tax depending on what kind of income you have, so you just can't use the tax table.
Are you married? For 2021 the standard deduction amounts are:
Single 12,550 + 1,700 for 65 and over or blind (14,250)
HOH 18,800 + 1,700 for 65 and over or blind
Joint 25,100 + 1,350 for each 65 and over or blind
Married filing Separate 12,550 + 1,350 for 65 and over or blind
