Offer evaluation and salary negotiation tips needed

Received offer for Sr Data Engineer with below comp as initial offer and recruiter says as final offer. Received offer TC - 180K Base - 140K Yearly Bonus - 20K Initial Sign On - 10K Other benefits (401K, Pension) - 10K Current Role Total Comp - 125K Base - 107K Bonus - 10K Other benefits - 8K YOE - 10 Current location - Hartford, Connecticut.

Microsoft def0022 Apr 28, 2022

Which company extended offer ?