Income Taxes (Tables)

11 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Net Deferred Tax Assets

The Company’s net deferred tax assets at December 31, 2023 are as follows:

	December 31,
	2023
Deferred tax assets
Net operating loss carryforwards		113,635
Total deferred tax assets		113,635
Valuation allowance		(113,635	)
Deferred tax assets, net valuation allowance	$	—

Schedule of Income Tax Provision

The income tax provision consists for the year ended December 31, 2023 of the following:

	December 31,
	2023
Federal
Current	$	—
Deferred		85,675
State
Current		—
Deferred		27,960
Change in valuation allowance		(113,635	)
Income tax provision	$	—

Schedule of Reconciliation of the Federal Income Tax Rate to the Company’S Effective Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

	December 31,
	2023
Statutory federal income tax rate		21.0	%
State tax expense, net of federal benefit		6.9	%
Permanent items
Change in fair value of derivative liabilities		10.0	%
Valuation allowance		(37.9	)%
Income tax provision		—	%