Amelia was recruited to serve as the Chief Human Resources Officer (CHRO) of Eta Corporation, a privately-held company in the hospitality industry, effective February 1, 2022. Throughout the fiscal year 2023, Eta Corporation compensated Amelia as follows:

• Base Salary: $800,000
• Performance Bonus: $100,000
• Stock Options: Granted 5,000 stock options with an exercise price of $60 per share at the time of grant.

Amelia's employment contract stipulates that her bonus is tied to achieving specific employee engagement and retention goals. The stock options vest over a four-year period, with 25% vesting annually beginning on the grant date.

Determine the deductible portion of Amelia's compensation on Eta Corporation's 2023 corporate income tax return.