Offer letter review and salary negotiation

Yesterday night I got offer letter from Accenture with 14 fixed and 3 vp. currently I have tcs offer of 16 fixed 2 vp.

I asked them to match but HR saying they don't give that much max 15.4 fix can give. can i ask for 17 or 18.

how should I negotiate Accenture to get best offer since I think to join Accenture due to hybrid work and better than tcs.

will I accept 14+3 from Accenture or ask them to revise then only accept.

pls let me know your thoughts.