I hate to break the news - but that front axle is not a Dana 60. - that looks like a 44 to me. The 60 does not use 2 U-bolts on the passenger side. It uses one U-bolt, and the housing is threaded for 2 bolts in place of the inner U-bolt.
UPDATE...
I edited the backspace numbers to reflect what you net with a 7” BS wheel- thanks to Gringeltaube for the diagram in the next post....
I believe four choices exist as far as installing HMMWV wheels on a front axle, and three on the rear.
Front option #4 Dana 60 with Dana 60 DUALLY front hubs (act as roughly 3.25" spacers) and stock HMWV wheels. (3.75”BS).
Front option #1 STEEL (NOT ALUMINUM) 2-3" thick bolt on spacers (Stahl brand) with stock HMMWV wheels. (4-5”BS).
Front option #2 Re-centered HMMWV wheels using stamped centers (3.5" Backspacing).
Front option #3 Re-centered HMMWV wheels using flat centers (custom backspacing)
Rear option #1 STEEL (NOT ALUMINUM) 2-3" thick bolt on spacers (Stahl brand) with stock HMMWV wheels. (4-5”BS).
Rear option #2 Re-centered HMMWV wheels using stamped centers (3.5" Backspacing).
Rear option #3 Re-centered HMMWV wheels using flat centers (custom backspacing)
In my experience if you choose to go with the re-centered route ONLY go with stamped centers. They do not offer the best backspacing option, but they are strong and don't have stress risers like gusseted flat center steel wheels. I personally made up a set of gusseted flat center wheels that cracked where the tip of the gusset was welded to the wheel shell, causing an air leak.
IMHO 2" steel spacers with stock HMMWV wheels are the best combo. They net you about 5" backspacing, tuck under the rig nicely. Strong, and you get to use stock HMMWV wheels.
I DO NOT recommend aluminum spacers, for the following reason. when you look at the back of a 24 bolt HMMWV wheel the wheel centers are stamped in a way that is not flat on the mating surface with the hub. There are 8 points (corrected to 16) that make contact with the hub, and being that aluminum is so soft I am concerned those 8 (16) points of contact could wear / deform the spacer and cause the wheels to come loose.