Max Value from Zero (Positive or Negative) Help

So you're looking for max(abs(diff(a,b))). Well, yeah. I've gotta lotta cool ideas. The best: Pleas post concise and complete samples. This means table DDL and sample data INSERT statments as a runnable T-SQL script.

DECLARE @DataSet1 TABLE ( A INT );
DECLARE @DataSet2 TABLE ( B INT );

INSERT  INTO @DataSet1
VALUES  ( 120 );

INSERT  INTO @DataSet2
VALUES  ( 250 ),
        ( 60 );

WITH    [Difference]
          AS ( SELECT   DS1.A - DS2.B AS [Value]
               FROM     @DataSet1 DS1
                        CROSS JOIN @DataSet2 DS2
             )
    SELECT  [Value]
    FROM    [Difference]
    WHERE   ABS([Value]) = ( SELECT MAX(ABS([Value]))
                             FROM   [Difference]
                           );