Fjorm

Fjorm is one of the units that their best IV is neutral.

So go with neutral and merge the other into it.

It really depends on what you are looking to use her for. If you want her to be a mage counter than neutral is best. However if you want to use her in arena +spd is better or +def because it will allow her to survive more match ups and with QR will be capable to kill

I suggest +spd -res if you will keep ice mirror and shield pulse because it covers the res bane. She really doesn't like getting doubled using ice mirror without a breath skill, and I don't think that's a good return on investment for a breath skill. The downside is that mages are often so fast anyways, so neutral and +def are both fine. I tend to find her def a bit low, sometimes even with the bond active