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INCOME TAX - Income Tax Reconciliation (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Federal income tax provision at statutory rate 21.00% 21.00%
State income tax provision, net of federal benefit (0.01%) (0.04%)
Permanent differences (0.57%) (1.52%)
Change in valuation allowances (20.42%) (19.49%)
Other 0.00% 0.00%
Effective income tax rate 0.00% (0.05%)