College - Tier 1/2
YOE - 5.5 YOE (2020 Grad)
Current Comp - SDE-2 : 52 L base + 5 fixed Bonus + 10 lacs esops per year (Indian startup)

Microsoft Offer
Level - L62
Base - 42 Lacs
JB - 11 lacs (all in first year)
RSU - 120K (25% each year)
Per bonus - 4.2 lacs

84.4 lacs + relocation bonus (seems 5 lacs)

Another offer
**Small public company of US

Role - SSE
Base 56 fix + 4 lacs PF
RSU - 30 lacs (1st year) + 28 lacs (2nd year) + 19 lacs (3rd year)

TC - 90 lacs + relocation (5 lacs approx)

Which one should i choose, considering i am ex-Microsoft employee.

Q1. Can i ask Bonus for second year also? my TC for 2nd will fall drastically in MS.
Q2. Is it clever decison to reduce base part?
Q3. What other companies i can interview for now?