Are you simulating a day or the highest volume hour in the last year? This can help you to shape the amount of data that you need. Rarely would you start with a 24 hour test. Instead you would be looking at your high water test of an hour with a ramp up and ramp down, so you would need approximately 1.333* your high water hour's worth of data.
So this can drop your 60K to (potentially) 20K(?) I am making an assumption that your worst hour over the last year is somewhere around 1/3 of your traditional day. I have observed this pattern over and over again in different environments over the past two decades. You will want to objectively verify this with log data or query data to support the number in your environment.
Next up, how many of these inquiries are actually unique? You are really going to need a log of the queries across a day (or your high water hour) to determine this. Log processing tools such as Microsoft Logparser or Splunk/Splunk Storm can help you to pull the observed distribution of unique account references within your data, including counts of those which are multiple. Once you know this you can simply use a data file with a fixed block size for each user for unique data and once the data is exhausted the user exits.
