INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

The Company’s net deferred tax assets are as follows:

	As of December 31,
	2020			2019
Deferred tax asset
Organizational costs/Startup expenses	$	1,568,202		$	61,973
Total deferred tax asset		1,568,202			61,973
Valuation allowance		(1,568,202	)		(61,973	)
Deferred tax asset, net of allowance	$	—		$	—

Schedule of income tax provision

The income tax provision consists of the following:

	As of December 31,
	2020			2019
Federal
Current	$	281,381		$	317,902
Deferred		(1,115,020	)		(61,973	)
State
Current	$	129,934		$	—
Deferred		(391,209	)		—
Change in valuation allowance		1,506,229			61,973
Income tax provision	$	411,315		$	317,902

Schedule of reconciliation of the federal income tax

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

	As of December 31,
	2020			2019
Statutory federal income tax rate		21.0	%		21.0	%
State taxes, net of federal tax benefit		7.0	%		0.0	%
Change in fair value of warrant liability		(26.2	)%		0.0	%
Change in valuation allowance		(2.5	)%		5.1	%
Income tax provision		(0.7	)%		26.1	%