Russian budgeted costs are far higher in 'cross border equalisation' terms than 60 billion - Russia probably get 2-3 times as much purchasing power.
If Ukraine is attacked they will fight to the death - they know what life under Russia was like and the killings.
In addition, almost all cross border shipments of all kinds to Russia will stop, as the USA/EU will go to maximum embargo state. China will supply stuff by rail, but it will only take a few flying bombs to cut so many bridges that it grinds to a halt. Trucks will not help - many large tracts are rail only.
All the while China pretending to be a friend - but China wants Siberia for China.
Russia can do far better with good trade with Europe than a Ukrainian land grab.
An what if rumors are true and Ukraine secretly hid enough nukes to wipe out over 20 Russian cities by truck bombs.?