SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

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):

	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income		17,848			679,961			52,503			1,827,488
Income and Franchise Tax		(17,848	)		(182,291	)		(52,503	)		(462,772	)
Redeemable Net Earnings	$	—		$	497,670		$	—		$	1,364,716
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		30,000,000			30,000,000			30,000,000			30,000,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	—		$	0.02		$	—		$	0.05
Non-Redeemable Class B Common Stock
Numerator: Net Income (Loss) minus Redeemable Net Earnings
Net Income (Loss)	$	(3,118,687	)	$	(9,719,140	)	$	14,924,991		$	(10,117,191	)
Redeemable Net Earnings		—			(497,670	)		—			(1,364,716	)
Non-Redeemable Net Earnings (Loss)	$	(3,118,687	)	$	(10,216,810	)	$	14,924,991		$	(11,481,907	)
Denominator: Weighted Average Non-Redeemable Class B Common Stock
Non-Redeemable Class B Common Stock, Basic and Diluted		7,500,000			7,500,000			7,500,000			7,500,000
Income (Loss)/Basic and Diluted Non-Redeemable Class B Common Stock	$	(0.42	)	$	(1.36	)	$	1.99		$	(1.53	)