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INCOME TAX (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Provision and TRS's
The income tax provision for the Company and the TRSs consisted of the following for the three months ended March 31, 2026 and 2025 ($ in thousands):

For the Three Months Ended March 31,
20262025
Current $27 $282 
Deferred (1)
Excise tax — — 
   Total income tax expense (benefit), including excise tax$30 $281