Emmanuel, an Executive at Blue Corporation, Receives a $600,000 Payment

Emmanuel, an executive at Blue Corporation, receives a $600,000 payment under a golden parachute agreement. Emmanuel's base amount from Blue is $140,000.What amount, if any, is deductible by the corporation?

A) $0
B) $140,000
C) $460,000
D) $600,000
E) None of these