Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	March 31, 2022
Current expense / (benefit)	$	4,381
Deferred expense / (benefit)		(66,467	)
Change in valuation allowance		83,993
Total income tax expense / (benefit)	$	21,907

Schedule of deferred income tax assets and liabilities

	March 31, 2022
Deferred tax assets	$	117,397
Deferred tax liabilities		—
Valuation allowance for deferred tax assets		(115,636	)
Net deferred tax assets / (liabilities)	$	1,761

	December 31, 2021
Deferred tax assets	$	50,929
Deferred tax liabilities		—
Valuation allowance for deferred tax assets		(31,642	)
Net deferred tax assets	$	19,287

Summary of Deferred Tax Liability Not Recognized

	March 31, 2022
Capitalized expenses before business combination	$	117,397
Valuation allowance for deferred tax assets		(115,636	)
Total	$	1,761

	December 31, 2021
Capitalized expenses before business combination	$	50,929
Valuation allowance for deferred tax assets		(31,642	)
Total	$	19,287

Schedule of effective tax rate

	March 31, 2022
Statutory federal income tax rate		21.0	%
State taxes, net of federal tax benefit		0.0	%
Valuation allowance		-28,41	%
Income tax provision (benefit)		-7.41	%

	December 31, 2021
Statutory federal income tax rate		21.0	%
State taxes, net of federal tax benefit		0.0	%
Valuation allowance		-13.05	%
Income tax provision (benefit)		7.95	%

Schedule of reconciled balance sheet

Gross proceeds	$	258,750,000
Less
Fair value of Public Warrants at issuance		(6,727,500	)
Class A shares issuance costs		(14,621,728	)
Plus:
Accretion of carrying value to redemption value		26,524,228
Class A Common Stock subject to possible redemption	$	263,925,000

Schedule of basic and diluted net loss per share

For the period from January 1, 2022 through March 31, 2022
Basic and diluted net loss per share:	Class A Common Stock			Class B Common Stock
Numerator:
Allocation of net loss before accretion income	$	(254,043	)	$	(63,511	)
Accretion for Class A Common Stock to redemption value		—			—
Net loss		(254,043	)		(63,511	)
Denominator:
Weighted average shares outstanding		25,875,000			6,468,750
Basic and diluted net loss per share	$	(0.01	)	$	(0.01	)

For the period February 19, 2021 (inception) to March 31, 2021
Basic and diluted net loss per share:	Class A Common Stock		Class B Common Stock
Numerator:
Allocation of net loss before accretion income	$	—	$	(3,613	)
Accretion for Class A Common Stock to redemption value		—		—
Net loss		—		(3,613	)
Denominator:
Weighted average shares outstanding		—		6,468,750
Basic and diluted net income (loss) per share	$	—	$	(0.00	)