The table below presents the compensation for Finn, who was appointed as the Chief Human Resources Officer (CHRO) of Gamma Corporation, a publicly-traded company in the automotive industry, effective June 1, 2022. Determine the deductible portion of Finn's compensation on Gamma Corporation's 2023 corporate income tax return.

Component	Amount ($)
Base Salary	800,000
Annual Bonus	100,000
Stock Options	5,000

Finn's employment contract stipulates that his bonus is based on achieving specific employee engagement and retention goals. The stock options vest over a four-year period, with 25% vesting annually beginning on the grant date.