Can you let us know what exact error message you're seeing when you try to link your PS with your Account? Once we have more info, we'd be happy to help! ^BT
You'll need to try logging in with any Microsoft accounts not already linked to a PSN. At this time, account linking is permanent. Each Microsoft account can only be linked to one PSN and vice versa. Check out our FAQ for some more insights: bit.ly/3yIzgLG ^AM