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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Class A Common Stock Subject to Possible Redemption

At December 31, 2021 and 2020, the Class A common stock reflected in the balance sheets are reconciled in the following table:

 
Gross proceeds
  
$
207,098,940
  
Less:
    

 
Proceeds allocated to Public Warrants
  

(7,613,646
)
Class A common stock issuance costs
  

(11,374,600
)
Plus:
        
Accretion of carrying value to redemption value
  

18,988,246
  
         
Class A common stock subject to possible redemption
  
$
207,098,940
  
Basic and Diluted Net Income (Loss) Per Common Share

The following table reflects the calculation of basic and diluted net income (loss) per common stock (in dollars, except per share amounts):
 
   
Year Ended
December 31, 2021
    
For the period from
August 20, 2020 (inception)
Through December 31, 2020
  
   
Class A
    
Class B
    
Class A
    
Class B
  
Basic and diluted net income (loss) per common share
                        
Numerator:
                        
Allocation of net income (loss), as adjusted
  
$
9,325,971
    
$
2,331,492
    
$
(8,950,276
)
  
$
(3,924,077
)
Denominator:
                                
Basic and diluted weighted average common shares outstanding
    
20,709,894
      
5,177,473
      
10,766,505
      
4,720,367
  
                                 
Basic and diluted net income (loss) per common share
  
$
0.45
    
$
0.45
    
$
(0.83
)
  
$
(0.83
)