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TAXES (Tables)
12 Months Ended
Dec. 31, 2024
TAXES  
Schedule of net deferred tax assets

​

​

​

​

​

​

​

​

​

​

For the year ended

​

For the year ended

​

    

December 31, 2024

    

 December 31, 2023

Deferred tax assets:

 

​

—

 

​

—

Start-up costs

​

$

644,728

​

$

420,391

Total deferred tax assets

​

 

644,728

​

​

420,391

Valuation Allowance

​

 

(644,728)

​

​

(420,391)

Deferred tax asset, net of allowance

​

$

—

​

$

—

Schedule of income tax provision

​

​

​

​

​

​

​

​

​

​

For the year ended

​

For the year ended

​

    

December 31, 2024

    

December 31, 2023

Federal

 

​

—

 

​

—

Current

​

$

244,065

​

$

550,465

Deferred

​

 

(224,337)

​

​

(240,110)

State and local

​

 

—

​

​

—

Current

​

 

—

​

​

—

Deferred

​

 

—

​

​

—

Change in valuation allowance

​

 

224,337

​

​

240,110

Income tax provision

​

$

244,065

​

$

550,465

Schedule of the federal income tax rate to the Company's effective tax rate

​

​

​

​

​

​

​

​

    

For the Year

    

For the Year

 

​

​

Ended

 

Ended

 

​

​

December 31,

 

December 31,

 

​

​

2024

 

2023

 

U.S. federal statutory rate

 

21.0

%

21.0

%

Transaction Costs

​

(23.6)

%

(2,074.9)

%

Penalties

​

—

%

(21.5)

%

Valuation allowance

​

(29.1)

%

(1,605.7)

%

Income tax provision

​

(31.7)

%

(3,681.1)

%