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FAIR VALUE MEASUREMENTS (FY) (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2021
Dec. 31, 2020
FAIR VALUE MEASUREMENTS [Abstract]    
Gross Holding Gains and Fair Value of Held-to-Maturity Securities  
The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:

Held-To-Maturity
 
Level
  
Amortized
Cost
  
Gross
Holding
Loss
  
Fair Value
 
December 31, 2020 U.S. Treasury Securities (Mature on 3/18/2021)
  
1
  
$
230,052,496
  
$
4,291
  
$
230,056,787
 
Assets and Liabilities Measured at Fair Value on Recurring Basis
The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The fair value of held-to-maturity securities and warrant liabilities at March 31, 2021 and December 31, 2020 are as follows:
 
Description
 
March 31,
2021
  
Quoted Prices
in Active
Markets
 (Level 1)
  
Significant
Other
Observable
Inputs
 (Level 2)
  
Significant
Other
Unobservable
Inputs
 (Level 3)
 
Assets:
            
Cash and marketable securities held in Trust Account (a)
 
$
230,090,636
  
$
-
  
$
—
  
$
—
 
                 
Liabilities:
                
Warrant Liability – Public Warrants
 
$
11,730,000
  
$
11,730,000
  
$
—
  
$
—
 
                 
Warrant Liability – Private Placement Warrants
 
$
6,732,000
  
$
—
  
$
6,732,000
  
$
—
 
 
Description
 
December 31, 2020
  
Quoted Prices
in Active
Markets
 (Level 1)
  
Significant
Other
Observable
Inputs
 (Level 2)
  
Significant
Other
Unobservable
Inputs
 (Level 3)
 
Assets:
            
Cash and marketable securities held in Trust Account (a)
 
$
230,053,249
  
$
230,053,249
  
$
—
  
$
—
 
                 
Liabilities:
                
Warrant Liability – Public Warrants
 
$
14,950,000
  
$
14,950,000
  
$
—
  
$
—
 
                 
Warrant Liability – Private Placement Warrants
 
$
8,580,000
  
$
—
  
$
8,580,000
  
$
—
 

(a)
In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the accompany financial statements.
The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:
 
Description
 
December 31,
2020
  
Quoted Prices
in Active
Markets
(Level 1)
  
Significant
Other
Observable
Inputs
(Level 2)
  
Significant
Other
Unobservable
Inputs
(Level 3)
 
Assets:
            
Cash and marketable securities held in Trust Account
 
$
230,053,249
  
$
230,053,249
  
$
—
  
$
—
 
                 
Liabilities:
                
Warrant Liability – Public Warrants
 
$
14,950,000
  
$
14,950,000
  
$
—
  
$
—
 
                 
Warrant Liability – Private Placement Warrants
 
$
8,580,000
  
$
—
  
$
8,580,000
  
$
—
 
Level 3 Fair Value Measurements  
The following table provides quantitative information regarding Level 3 fair value measurements:
 
  
At
September 17,
2020
(Initial
Measurement)
 
Unit price
 
$
10.00
 
Strike price
 
$
11.50
 
Term (in years)
  
1.0
 
Volatility
  
16.0
 
Risk-free rate
  
0.38
 
Dividend yield
  
0.0
 
Fair value of warrants
 
$
0.90
 
Change in Level 3 Fair Value of Warrant Liabilities  
The following table presents the changes in the Level 3 fair value of warrant liabilities:
 
  
Private
Placement
  
Public
  
Warrant
Liabilities
 
          
Fair value as of June 23, 2020
 
$
—
  
$
—
  
$
—
 
Initial measurement on September 17, 2020
  
5,940,000
   
10,350,000
   
16,290,000
 
Change in fair value of warrant liabilities
  
2,640,000
   
4,600,000
   
7,240,000
 
Transfer from Level 3 to Level 2
  
(8,580,000
)
  
—
   
(8,580,000
)
Transfer from Level 3 to Level 1
  
—
   
(14,950,000
)
  
(14,950,000
)
Level 3 fair value as of December 31, 2020
 $—
  $—  
$
—