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Income Tax (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
The Company’s net deferred tax assets at December 31, 2023 and 2022 are as follows:
 
    
December 31,
2023
    
December 31,
2022
 
Deferred tax assets
     
Net operating loss carryforward
   $ —       $ —   
Startup/Organization Expenses
     802,539        396,253  
  
 
 
    
 
 
 
Total deferred tax assets
     802,539        396,253  
Valuation Allowance
     (802,539      (396,253
  
 
 
    
 
 
 
Deferred tax assets
   $ —       $ —   
  
 
 
    
 
 
 
Schedule Of Income Tax Provision
The income tax provision for the years ended December 31, 2023 and 2022 consists of the following:
 
    
December 31,
2023
    
December 31,
2022
 
Federal
     
Current
   $ 78,830      $ 638,962  
Deferred
     (406,286      (294,477
State and Local
     
Current
     —         —   
Deferred
     —         —   
Change in valuation allowance
     406,286        294,477  
  
 
 
    
 
 
 
Income tax provision
   $ 78,830      $ 638,962  
  
 
 
    
 
 
 
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, 2023 and 2022 are as follows:
 
    
December 31,
2023
   
December 31,
2022
 
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
     0.0     (2.6 )% 
Transaction costs associated with the Initial Public Offering
     0.0     0.01
Acquisition costs
     (15.0 )%     0.00
Valuation allowance
     (7.7 )%     15.8
  
 
 
   
 
 
 
Income tax provision
     (1.7 )%     34.2 %