SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of basic and diluted net income (loss) per common share

	Three Months
	Ended March 31
	2021
Redeemable Class A Common Stock
Numerator: Income allocable to Redeemable Class A Common Stock
Interest Income	$	136,051
Income and Franchise Tax		(68,071)
Net Income	$	67,980
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		103,500,000
Earnings per Share/Basic and Diluted Redeemable Class A Common Stock	$	—
Non-Redeemable B Common Stock
Numerator: Net loss minus Redeemable Net Income
Net income	$	78,081,660
Redeemable Net Income		(67,980)
Non-Redeemable Net Income	$	78,013,680
Denominator: Weighted Average Non-Redeemable B Common Stock
Non-Redeemable Class A and B Common Stock, Basic and Diluted		25,875,000
Earnings per Share/Basic and Diluted Non-Redeemable B Common Stock	$	3.02