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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2020
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):

  
For the Period From
October 5, 2020
(inception) Through
December 31,
2020
 
Redeemable Class A Common Stock
   
Numerator: Earnings allocable to Redeemable Class A Common Stock
   
Interest Income
 
$
8,029
 
Income Tax and Franchise Tax
  
(8,029
)
Net Earnings
 
$
—
 
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 Loss minus Redeemable Net Earnings
    
Net Loss
 
$
(9,269,956
)
Redeemable Net Earnings
  
—
 
Non-Redeemable Net Loss
 
$
(9,269,956
)
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock
    
Non-Redeemable Class A and B Common Stock, Basic and Diluted (1)
  
7,129,630
 
Loss/Basic and Diluted Non-Redeemable Class A and B Common Stock
 
$
(1.30
)