Could you use some help rather than a step by step solution?
Do you see that |x- y|, not a "smooth function", is a problem? I would break this into two integrals, one with x> y , the other with y> x. The region is y from 0 to 120, x from 0 to 60. The line y= x runs from (0,0) to (60, 60). Below that line, x is larger so |x- y|= x- y, above that line |x- y|= y- x.