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INCOME TAXES - Reconciliation (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Tax Rate Reconciliation, Percent    
Statutory federal income tax rate 21.00% 21.00%
State taxes, net of federal tax benefit 0.00% 0.00%
Change in fair value of derivatives 22.20% 26.48%
Change in valuation allowance 8.30% 5.48%
Income tax provision 7.10% 0.00%