Examine the scenario of Nova Corporation:

• Executive Name: Emma
• Position: Chief Technology Officer (CTO)
• Company Type: Privately-owned company in the telecommunications sector
• Effective Date: February 1, 2022

Emma's compensation for 2023 is presented as follows:

• Base Salary: $900,000
• Performance Bonus: $120,000
• Restricted Stock: 7,500

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