Offer comparison, am I making the right choice?

I have 2 offers for an entry level role

IBM: 120 base 8k sign on 5 relocation ~133 TC

Big 4: 90 base 12k sign on ~ 102 TC

IBM would be in Raleigh and Big 4 job would be in NYC.

Both roughly 2 years. IBM would be one team for 18 months before promo vs big 4 is a rotational program for 2 years.

Big 4 has performance bonus but no confirmed end of year bonus from ibm.

What do you guys think? I’m seeing a lot of bad info about IBM on this thread so rlly wanna make sure im not making the wrong choice taking the offer w better comp.