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INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
U.S. federal statutory income tax 21.00% 21.00%
REIT income not subject to federal income tax (21.00%) (21.00%)
State and local income taxes, net of federal tax benefit 0.00% 0.00%