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FAIR VALUE MEASUREMENTS (Details) - Schedule of fair value hierarchy of the valuation inputs - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2022
Dec. 31, 2021
Liabilities:    
Warrant Liability - Private Placement Warrants $ 3,762,000 $ 3,351,600
Conversion Option Liability (see Note 5) 76,788 6,892
Level 1 [Member]    
Assets:    
Investments held in Trust Account - U.S. Treasury Securities Money Market Fund $ 140,447,694 139,410,739
Level 3 [Member]    
Liabilities:    
Warrant Liability - Private Placement Warrants   3,351,600
Conversion Option Liability (see Note 5)   $ 6,892