The table below presents the compensation for Simon, who was recruited as the Chief Financial Officer (CFO) of Eta Corporation, a publicly-traded company in the healthcare industry, effective March 1, 2022. Determine the deductible portion of Simon's compensation on Eta Corporation's 2023 corporate income tax return.

Component	Amount ($)
Base Salary	1,400,000
Performance Bonus	300,000
Restricted Stock	8,000

Simon's employment contract specifies that his bonus is contingent upon achieving specific financial performance metrics. The restricted stock vests over a four-year period, with 25% vesting annually beginning on the grant date.