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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
3 Months Ended
Mar. 24, 2024
Mar. 31, 2024
Mar. 31, 2023
Apr. 12, 2024
Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Cash FDIC insured amount   $ 250,000      
Cash equivalents   $ 160,995     $ 188,235
Investments maximum maturity term   185 days      
Cash held in trust account   $ 30,177,572     $ 29,718,024
Unrecognized tax benefits   0      
Unrecognized tax benefits accrued for interest and penalties   $ 0      
Effective income tax (as a percent)   63.08% 62.15%    
Statutory rate (as a percent)   21.00%      
Subsequent events          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Cash held in trust account       $ 149,535  
IPO          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Offering cost charged to stockholders   $ 3,803,330      
Maximum extension fees agreed to be paid $ 100,000        
Maximum fees associated with completion of compliance filings agreed to be paid 100,000        
Aggregate cost charged to liabilities upon receival $ 139,875        
Class B Common Stock          
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES          
Common shares subject to forfeiture   375,000