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NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES - U.S. Federal Income Taxes (Details) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES      
Income tax expense $ 374,763 $ 279,417  
Deferred tax provision 78,760 $ 21,157  
Deferred tax liability 140,696   $ 61,936
Decrease of the estimated excise tax accrued 4,705    
Franchise tax refund 2,270    
2022 quarterly tax estimate $ 286,392