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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Income Taxes (Details) - USD ($)
3 Months Ended
Mar. 31, 2021
Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES    
Deferred tax asset $ 1,328,000 $ 654,000
Valuation allowance 1,328,000 $ 654,000
Income tax expense $ 18,071  
Effective tax rate (as a percent) 0.02%