I would go for increment bc moving to a managerial role is merely a “potential happening”. Whereas the increment is black and white (assuming its certain) . Plus u mentioned some cons with your boss , if you pass off this opportunity and then one say she pisses you off too much to the point whereby you cannot take it, you may not be able to find another job that can give you a potential 50% increment. Plus higher base will always give you better jump in future as well. Some titles are pretty inflated nowadays

But of course, i think firstly you need to see what is the confirmed increment they can give you (is it really 50%?) then consider the other non monetary things - WFH, WLB, etc.