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INCOME TAX - Effective Tax Reconciliation (Details)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
INCOME TAX    
Statutory federal income tax rate 21.00% 21.00%
State taxes, net of federal tax benefit 0.00% 0.00%
Change in fair value of warrant liability (6.10%)  
Valuation allowance (14.90%) (21.00%)
Income tax provision 0.00% 0.00%