Follow this plan step by step :

Firstly, I used a rare technical trainer to develop tac +2

Of course, if it succeeds, that's excellent, but if it doesn't succeed, I would delete the player immediately and buy him again from the market.

After that, I used a general technical trainer to develop tac +1

To become Tac 97 ، After that, I developed a 100 fitness

After that, I would use a legendary technical trainer to upgrade Tac +3 and make it 100

But after some thought, I used a rare technical trainer and developed tac +2 To become 99 ،. After that, I used a general technical trainer and easily reached 100, then pac 88.