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INCOME TAXES - Income tax provision (Details) - USD ($)
11 Months Ended 12 Months Ended
Dec. 31, 2021
Dec. 31, 2022
Mar. 31, 2021
Feb. 28, 2021
Deferred        
Federal $ (615,000) $ (256,000)    
Foreign 0 0    
Total deferred income tax benefit (615,000) (256,000)    
Income tax benefit (615,000) (256,000)    
Interest and penalties in relation to settlement value of unrecognized tax benefits $ 0 $ 0 $ 0 $ 0