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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Basic and Diluted Net Income (Loss) Per Common Share
The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per common share amounts):

  
Year
Ended
December 31,
2020
  
For the
Period from
July 31, 2019
(Inception)
Through
December 31,
2019
 
Redeemable Class A Common Stock
 
    
Numerator: Earnings allocable to Redeemable Class A Common Stock
 
    
Interest Income
 
$
1,986,435
  
$
427,494
 
Income and Franchise Tax
  
(575,391
)
  
(156,477
)
Redeemable Net Earnings
 
$
1,411,044
  
$
271,017
 
Denominator: Weighted Average Redeemable Class A Common Stock
 
     
Redeemable Class A Common Stock, Basic and Diluted
  
30,000,000
   
30,000,000
 
Earnings/Basic and Diluted Redeemable Class A Common Stock
 
$
0.05
  
$
0.01
 
         
Non-Redeemable Class B Common Stock
 
     
Numerator: Net Income minus Redeemable Net Earnings
 
     
Net Income
 
$
959,913
  
$
184,511
 
Redeemable Net Earnings
  
(1,411,044
)
  
(271,017
)
Non-Redeemable Net Loss
 
$
(451,131
)
 
$
(86,506
)
Denominator: Weighted Average Non-Redeemable Class B Common Stock
 
     
Non-Redeemable Class B Common Stock, Basic and Diluted
  
7,500,000
   
7,795,706
 
Loss/Basic and Diluted Non-Redeemable Class B Common Stock
 
$
(0.06
)
 
$
(0.01
)