X52 pipe has a Specified Minimum Yield Stress (SMYS) of 52,000 psi (359 MPa). A106 Grade B pipe has a SMYS of 35,000 psi (241 MPa). A106-B pipe is much weaker than X52. We do not normally use X60 pipe in western Canada for sour gas. We also often apply supplemental chemistry limits to sour service pipeline pipe (e.g., max sulfur, phosphorus, etc.).
I would recommend you consult a metallurgist if you would like to use X56 or higher. You should also consider whether you need to have pipe tested for Hydrogen Induced Cracking (HIC) resistance. Refer to NACE Report 8X194.
Thickness is calculated per your applicable design code. Whether you use a corrosion allowance or not is up to the end user. Many end users rely on corrosion inhibition, monitoring and inspection and do not apply a corrosion allowance even to sour pipelines.
As to the pipeline design, you need to consider the pipeline profile in addition to the length. PIpelines with significant elevation changes (up and down) can develop different flow regimes with slugging and other problems. In a sour gas pipeline, you want to make sure your velocities are high enough to keep liquids moving through the line. You don't want stagnant areas that could result in excessive corrosion.