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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)

%