Registration of securities issued in business combination transactions

INCOME TAX - Net deferred tax assets (Details)

v3.23.2
INCOME TAX - Net deferred tax assets (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets    
Capitalized start-up costs $ 329,224 $ 4,009
Net operating loss carryforwards   2,334
Total deferred tax assets 329,224 6,343
Valuation allowance (317,149) (6,343)
Deferred tax liabilities    
Accrued expenses & other (12,075)  
Total deferred tax liabilities (12,075)  
Net deferred tax assets $ 0 $ 0