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INCOME TAXES - Narrative (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Operating Loss Carryforwards [Line Items]        
Income tax provision $ 1,173,513 $ (656,467) $ 1,468,535 $ 889,943
Effective tax rate percentage 1151.00% (9.40%) 14.00% 2.70%
Unrecognized tax benefits     $ 0 $ 0
Interest and penalties related to uncertain tax positions     0 $ 0
Domestic Tax Authority        
Operating Loss Carryforwards [Line Items]        
Operating loss carryforwards     84,709  
State and Local Jurisdiction        
Operating Loss Carryforwards [Line Items]        
Operating loss carryforwards     $ 84,709