Emily was hired as the Chief Technology Officer (CTO) of Epsilon Corporation, a privately-owned company in the telecommunications sector, effective February 1, 2022. Throughout the fiscal year 2023, Epsilon Corporation compensated Emily as follows:

• Base Salary: $900,000
• Performance Bonus: $120,000
• Restricted Stock Units (RSUs): Granted 7,500 RSUs with a fair market value of $60 per share at the time of grant.

Emily's employment contract specifies that her bonus is tied to achieving specific technology innovation milestones. The RSUs vest over a three-year period, with 33.33% vesting annually beginning on the grant date.

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