Reagan was recruited to serve as the Chief Financial Officer (CFO) of Eta Corporation, a privately-owned company in the healthcare industry, effective March 1, 2022. Throughout the fiscal year 2023, Eta Corporation compensated Reagan with the following:

• Base Salary: $1,400,000
• Performance Bonus: $300,000
• Restricted Stock Units (RSUs): Granted 8,000 RSUs with a fair market value of $75 per share at the time of grant.

Reagan's employment contract specifies that her bonus is contingent upon achieving specific financial performance metrics. The RSUs vest over a four-year period, with 25% vesting annually beginning on the grant date.

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