SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basic and Diluted Net Income (Loss) Per Common Share

The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

	Three Months Ended March 31,
	2021
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	33,062
Less: Company’s portion available to pay taxes		(33,062	)
Net Earnings allocable to Redeemable Class A Common Stock	$	—
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		28,750,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	0.00
Non-Redeemable Class A and B Common Stock
Numerator: Net income minus Redeemable Net Earnings
Net Income	$	244,053
Interest Income		33,062
Non-Redeemable Net Earnings	$	277,115
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock
Non-Redeemable Class A and B Common Stock, Basic and Diluted (1)		9,687,500
Loss/Basic and Diluted Non-Redeemable Class A and B Common Stock	$	0.03