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Income Tax (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
The Company’s net deferred tax assets at December 31, 2021 and 2020 are as follows:
 
    
December 31,
2021
 
  
December 31,
2020
 
Deferred tax assets
                 
Net operating loss carryforward
   $ 42,160      $ —    
Startup/Organization Expenses
     63,590        —    
Unrealized loss on marketable securities
     (3,975      —    
    
 
 
    
 
 
 
Total deferred tax assets
     101,775        —    
Valuation Allowance
     (101,775      —    
    
 
 
    
 
 
 
Deferred tax assets
   $ —        $ —    
    
 
 
    
 
 
 
Schedule Of Income Tax Provision
The income tax provision for the year ended December 31, 2021 and
f
or the Period from December 10, 2020 (Inception) through December 31, 2020 consists of the following:

 
 
 
  
December 31,
2021
    
December 31,
2020
   
Federal
 
                   
Current
 
   $ —        $ —    
 
Deferred
 
     (101,775      —      
State and Local
 
                   
Current
 
     —          —      
Deferred
 
     —          —      
Change in valuation allowance
 
     101,775        —      
 
 
  
 
 
    
 
 
   
Income tax provision
 
   $ —        $ —      
 
 
  
 
 
    
 
 
   
Schedule Of Reconciliation Company's Effective Tax Rate
A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2021 and 2020 are as follows:
 
    
December 31,
2021
   
December 31,
2020
 
Statutory federal income tax rate
     21.0     21.0
State taxes, net of federal tax benefit
     0.0     0.0
Change in fair value of warrant liabilities
     20.4     0.0
Transaction costs associated with the Initial Public Offering
     -3.4     0.0
True-ups
     0.0     0.0
Valuation allowance
     -38.0     0.0
    
 
 
   
 
 
 
Income tax provision
     0.0     21.0