The table below outlines the compensation for Thea, who was recruited as the Chief Operating Officer (COO) of Delta Corporation, a privately-owned company in the technology sector, effective April 1, 2022. Determine the deductible portion of Thea's compensation on Delta Corporation's 2023 corporate income tax return.

Component	Amount ($)
Base Salary	1,300,000
Performance Bonus	250,000
Stock Grants	9,000

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