Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Income Tax Provision (Benefit)

The income tax provision (benefit) consists of the following:

	December 31, 2021			For The Period From July 14, 2020 (Inception) Through December 31, 2020
Current
Federal	$	-		$	-
State		-			-
Deferred
Federal		(152,447	)		(12,747	)
State		-			-
Change in valuation allowance		152,447			12,747
Income tax provision	$	-		$	-

Summary of Net Deferred Tax Assets

The Company’s net deferred tax assets are as follows:

	December 31, 2021			For The Period From July 14, 2020 (Inception) Through December 31, 2020
Deferred tax assets:
Start-up/Organization costs	$	125,814		$	12,192
Net operating loss carryforwards		39,380			555
Total deferred tax assets		165,194			12,747
Valuation allowance		(165,194	)		(12,747	)
Deferred tax asset, net of allowance	$	-		$	-

Schedule of Reconciliation of Statutory Federal Income Tax (Benefit) to Effective Tax Rate (Benefit)

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

	December 31, 2021			For The Period From July 14, 2020 (Inception) Through December 31, 2020
Statutory federal income tax rate		21.0	%		21.0	%
Change in fair value of derivative warrant liabilities		(25.3	)%		0.0	%
Transaction costs allocated to derivative warrant liabilities		2.2	%		0.0	%
Loss upon issuance of private placement warrants		0.0	%		0.0	%
Change in valuation allowance		2.1	%		(21.0	)%
Income Tax Expense		0.0	%		0.0	%