Freelance vs $120k?
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Stability. Period. That is a valuable piece of the equation. Freelance you have none. Economy tanks again and you could have nothing (not that you couldn't be let go).
Personally, that has always been the largest difference. Dollar amounts (120k seems pretty healthy and you get stability, health care, paid sick/vacation time, free coffee, etc., though in NY I have no idea) are important to fully equate. You must be doing exceptionally to top that as a freelancer (I can't imagine how you can make more than that being a one man shop, but if you can, good for you!).
Personally, "freelance" turned into starting my own business, long ago. I'll never go back, no question, but there is also a lot of up/down, especially with these last few years (which I don't see going away anytime soon).
Good luck. Seems like you have some pretty good choices either way (and that most on here would kill for).