Consider the scenario of Omega Corporation:

• Executive Name: Samantha
• Position: Chief Operating Officer (COO)
• Company Type: Publicly-traded company in the technology sector
• Effective Date: January 1, 2022

The following table outlines Samantha's compensation for 2023:

• Base Salary: $1,200,000
• Performance Bonus: $180,000
• Stock Options: 6,000

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