The table below presents the compensation for Emma, who was hired as the Chief Technology Officer (CTO) of Nova Corporation, a privately-owned company in the telecommunications sector, effective February 1, 2022. Determine the deductible portion of Emma's compensation on Nova Corporation's 2023 corporate income tax return.

Component	Amount ($)
Base Salary	900,000
Performance Bonus	120,000
Restricted Stock	7,500

Emma's employment contract specifies that her bonus is tied to achieving specific technology innovation milestones. The restricted stock vests over a three-year period, with 33.33% vesting annually beginning on the grant date.