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INCOME TAXES
6 Months Ended
Jun. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes
NOTE 10. INCOME TAXES
 
The Company will generally not be subject to federal income tax on its REIT taxable
 
income to the extent it distributes its REIT
taxable income to its stockholders and satisfies the ongoing REIT requirements, including
 
meeting certain asset, income and stock
ownership tests. A REIT must generally distribute at least 90% of its REIT
 
taxable income to its stockholders, of which 85% generally
must be distributed within the taxable year, in order to avoid the imposition of an excise tax. The remaining balance
 
may be distributed
up to the end of the following taxable year, provided the REIT elects to treat such amount as a prior year distribution
 
and meets certain
other requirements.