Harper was recruited to serve as the Chief Operating Officer (COO) of Mu Corporation, a privately-owned company in the automotive industry, starting on January 1, 2022. Throughout the fiscal year 2023, Mu Corporation compensated Harper as follows:

• Base Salary: $900,000
• Performance Bonus: $120,000
• Restricted Stock Units (RSUs): Granted 7,000 RSUs with a fair market value of $70 per share at the time of grant.

Harper's employment contract specifies that her bonus is based on achieving operational efficiency targets. The RSUs vest over a four-year period, with 25% vesting annually beginning on the grant date.

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