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Income Tax (Tables)
12 Months Ended
Dec. 31, 2021
Income Taxes [Abstract]  
Net Deferred Tax Assets
The Company’s net deferred tax assets are as follows:
   
December 31, 2021
   
December 31, 2020
 
Deferred tax asset
           
  Organizational costs/Start-up costs
 
$
13,992
   
$
-
 
  Capitalized acquisition facilitative costs
   
195,116
     
-
 
  Federal net operating loss
   
171,160
     
-
 
Total deferred tax asset
   
380,268
     
-
 
Valuation allowance
   
(380,268
)
       
Deferred tax asset, net of allowance
 
$
-
   
$
-
 
Income Tax Provision
The income tax provision consists of the following:
   
December 31,
2021
   
December 7, 2020 (Inception) to December 31, 2020
 
Federal
           
  Current
 
$
-
   
$
-
 
  Deferred
   
380,268
     
-
 
State
   
-
     
-
 
  Current
               
  Deferred
   
-
     
-
 
Change in valuation allowance
   
(380,268
)
   
-
 
Income tax provision
 
$
-
   
$
-
 
Reconciliation of Federal Income Tax Rate
A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2020 is as follows:
       
Statutory federal income tax rate
 
$
21.00
%
State taxes, net of federal tax benefit
   
-
 
Permanent book/tax differences
   
-28.81
%
Change in valuation allowance
   
7.81
%
Income tax provision
 
$
0
%