Hi TERMIFLYER . . . not sure there is a best for $60, but there are some fair possibilities . . . some things to consider:
1. If you just have to save money, a Cabela's Pine Ridge 2.5X shotgun scope $64.99 . . . it is made in China . . . geez . . . what isn't anymore? BUT Cabelas will back it to the hilt. I would rather have this than a BSA. Suggestion . . . fixed scope is adequate . . . not so much to rattle loose and you sure don't need high magnification at shotgun shooting ranges.
2. Bushnell Banner 1.5X - 4.5X variable - $79.99 at Cableas, but shop around. Banners are good scopes for the money. Upgrade to a Trophy [recommend] for $20 more at $99.95. I will shop around and see if there is a better price . . . I think there is.
The Banner 1.5-4.5 is $69.95 at SWFA in Texas . . . plus shipping of course