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INCOME TAX (Tables)
 12 Months Ended
Dec. 31, 2020
INCOME TAX [Abstract]  
Income Tax Provision During Period
The income tax provision for the year ended December 31, 2020 and for the period from February 28, 2019 (inception) through December 31, 2019 consists of the following:

  
December 31,
2020
  
December 31,
2019
 
Federal
      
Current
 
$
2,645
  
$
373,079
 
Deferred
  
—
   
—
 
         
State and Local
        
Current
  
—
   
—
 
Deferred
  
—
   
—
 
         
Change in valuation allowance
  
—
   
—
 
         
Income tax provision
 
$
2,645
  
$
373,079
 
Reconciliation of Federal Income Tax Rate
A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2020 and 2019 is as follows:

  
December 31, 2020
  
December 31, 2019
 
       
Statutory federal income tax rate
  
21.0
%
  
21.0
%
State taxes, net of federal tax benefit
  
0.0
%
  
0.0
%
Business Combinations
  
(21.1
)%
  
0.0
%
Valuation allowance
  
0.0
%
  
0.0
%
Income tax provision
  
(0.1
)%
  
21.0
%