Quinn was hired as the Chief Operating Officer (COO) of Zeta Corporation, a publicly-traded company in the technology sector, on April 1, 2022. For the fiscal year 2023, Zeta Corporation compensated Quinn as follows:

• Base Salary: $1,300,000
• Performance Bonus: $250,000
• Stock Grants: Received 9,000 shares of restricted stock with a fair market value of $90 per share at the time of grant.

Quinn's employment agreement outlines that his bonus is contingent upon achieving specific operational efficiency targets. The restricted stock vests over a three-year period, with 33.33% vesting annually beginning on the grant date.

Calculate the deductible portion of Quinn's compensation on Zeta Corporation's 2023 corporate income tax return.